BY      AUTHORITY. 


THE 


STATUTES  AT  LARGE 


Confederate  States  of  America, 

PASSED  AT  THE  THIRD  SESSION  OP  THE 

FIEST    CONGRESS; 

1863. 

€arcfttll2    collate    tnit t)    tljc   ©riginoU    at    Huljmonfc. 

EDITED    BY 

JAMES   M.    MATTHEWS, 


ATTORNEY    AT    LAW, 

AND  LAW  CLERK  IN  THE  DBPA&TMEKT  OP  JUSTICE. 


TO  BE  CONTINUED  ANNUALLY. 


RICHMOND: 

R.  M.  SMITH,  PRINTER  TO  CONGRESS. 

1863. 


PUBLIC  LAWS 


CONFEDERATE  STATES  OE  AMERICA, 

PASSED    AT  THE    THIRD    SESSION 

OF   THE 

FIRST  CONGRESS ; 

1863. 

Cartfullj)  tollateb  a'ttlj  tl)c  ©rtginals  at  Eitljmanfo. 

EDITED    BY 

JAMES    M.    MATTHEWS, 

ATTORNEY  AT   LAW, 

AND   LAW   CLERK   IN    THE   DEPARTMENT   OF   JUSTICE. 


TO  BE  CONTINUED  ANNUALLY. 


RICHMOND: 

R.  M.  SMITH,  PRINTER  TO  CONGRESS. 

J  86-3. 


LIST 

OF    THE 

PUBLIC   ACTS   AND   RESOLUTIONS 

OF   CONGRESS. 


nets  of  tl)e  IxxbI  tffongrcw  of  tlje  tfenfefcrafe  States. 
STATUTE  III.— 1863. 


PAGE. 
Appropriation  to  meet  increase  of  pay  of  certain  officers  and  employees.     An  Act  making  appropriations 
to.meet  the  increase  of  pay  authorized  by  the  Act  of  Congress,  entitled  "An  Act  to  increase  the 
pay  of  certain  officers  and  employees  in  the  Executive  and  Legislative  Departments."  approved 

.    October  thirteenth,  eighteen  hundred  and  sixty-two.     Jauuary  30,  1863,  ch.  1 93 

Transportation  of  persons  in  the  service.     An  Act  to  provide  for  transportation  of  pers-ns  who  have 

been  mustered  into  the  service  for  the  war.     February  7,  1863,  eh.  2 94 

Appropriation*  for  the  support  of  the  Government  from  February  1  to  June  30,  1863.  An  Act  making 
appropriations  for  the  support  of  the  Government  for  the  period  from  February  first  to  June 
thirtieth,  eighteen  hundred  and  sixty-three  inclusive,  and  to  supply  deficiencies  arising  prior 

thereto.     February  10,  1863,  oh.  3 94 

Clerks  to  sign  Bonds  and  Certificates  of  Stock  appointed.     An  Act  to  authorize  the  appointment  of 

assistants  to  the  Register  in  signing  bonds  and  certificates.     February  14,  1863,  oh.  4 97 

Issue  of  Bonds  and  Certificates  of  Stocfc  authorized  in  exchange  for  Treasury  Notes  fundable  in  eight 
per  cent.  Bonds,  &c.  An  Act  to  authorize  the  issue  of  Bonds  for  funding  Treasury  Notes.  Feb- 
ruary 20,  1863,  ch.  5 s , 97 

Excess  of  War  Tax  paid  by  the  State  of  Alabama  to  be  refunded.  An  Act  to  provide  for  refunding 
to  the  State  oi  Alabama   the   amount  overf  aid   by  said  State  on  account  of  the  War  Tax  of 

eighteen  hundred  and  sixty-two.     February  20,  18G3,  ch.  6 98 

Organization  of  Engineer  Troops.     An  Act  to  provide  and  organize  Engineer  Troops  to  serve  during 

the  war.     March  20,  1«63,  ch.  7 , .-.- 98 

Bank,  pay,  &c,  of  Quartermaster  General.     An  Act  to  amend  "An  Act  for  the  establishment  and 

organization  of  a  General  Staff  for  the  Army  of  the  Confederate  States."    March  20,  1863,  ch.  8.     99 
Funding  of  Treasury  Notes  issued  prior  to  December  1,  1862.     An  Act  to  provide  for  the  funding  and 

further  issue  of  Treasury  Notes.     March  23,  1863,  oh.  9 99' 

Impressments.     An  Act  to  regulate  impressments.     March  26,  1863,  ch.  10 102 

Leasing  of  sequestered  land,  on  which  are  <tny  mines  or  beds  of  copper,  lead,  iron,  <tc.  An  act  to  alter 
and  amend  An  Act  entitled  "An  Aot  for  the  sequestration" of  the  estates,  property  and  effects  of 
alien  enemies,  and  fir  indemnity  of  citizens  of  the  Confederate  States,  and  persons  aiding  the 
same  in  the  existing  war  with  tho  United  States,"  approved  August  30, 1861,  and  An  Aot  altering 
and  amending  the  same,  approved  on  the  15th  day  of  February,  1862.  April  2,  1863,  ch.  11...  104 
1  Discharge  of  Civil  Officers  from,  the  Army.     An  Aot  to  authorize  the  disoharge  of  oertain  civil  orHoers 

J  from  the  military  service  of  tho  Confodorate  States.     April  2,  1863,  ch  12 * 105 

L  Seamen  and  Ordinary  Seamen  continued  in  the  Service.     An  Act  to   provide  for  continuing  in  service 

seamen  and  ordinary  seamen  now  in  tho  service  of  the  Confederate  States.     April  2,  1863,  eh.  13.  105 
Additional  Clerks  in  the  Navy  Department. '  An  Act  to  authorize  the  appointment  of  a  Register  and 

one  additional  clerk  and  a  draftsman  for  the  Navy  Department.     April  4,  1863,  ch.  14 105 

)     Bmploym'ent  of  Pilots.     An  Act  to  Authorize  the  Socretary  of  the  Navy  to  employ  tho  best  pilots  for 

|  service  in  the  Confederate  Marine.    April  4,  1863,  ch.  15 105 

■     Title  cf  Engineers  in  the  Navy.    An  Act  to  charge  -the  title  of  Engineers  in  the  Navy.    April  4,  1363, 

L  ch.  16.. 108 


vi  .  LIST  OF  THE  PUBLIC  ACTS  OF  CONGRESS. 

PAGE. 

Increase  of  pay  of  certain   Officers  of  the  Navy  and  Marine  Corps:     An  aot  for  the  rolief  of  certain 

officers  of  the  Navy  and  Marine  Corps.     April  11,  1863,  ch.  17 106 

Supplies  for  the  Navy.  An  Act  to  amend  An  Act  entitled  "An  Act  to  authorize  the  Secretary  of  the 
Navy  to  make  certain  contracts  without  advertising  for  proposals,"  approved  August  29th,  1861. 

April  11, 1863,  ch.  IS 106 

Whipping  in  the  Army.     An  Act  to  prohibit  the  punishment  of  soldiers  by  whipping.     April  13, 1863, 

ch.  19 106 

Contractors  for  carrying  the  Mails  exempted.  An  Act  to  exempt  contractors  for  carrying  rhe  mails  of 
the  Confederate  States,  and  the  drivers  of  post  coaches  and  hacks  from  military  service.  April 
14,  1S63,  ch.  20 107 

Brunszcick  and  Albany  Railroad  Company.     An  Act  for  the  relief  of  the  Brunswick  and  Albany 

Railroad  Company.     April  16,  1863,  ch.  21 107 

Minors  to  hold  Commissions  in  the  Army.  ,  An  Act  to  allow  minors  to  hold  commissions  in  the  army. 

April  16,  1863,  ch.  22 108 

Increase  of  Compensation  of  lioute  Agents  and  Special  Agents.  An  Act  to  authorize  the  increase  of 
the  compensation  of  route  agents,  and  to  increase  the  per  diem  allowance  to  special  agents  of  tho 
Post-office  Department.     April  16,  1863,  ch.  23 108 

Preferred  Mail  across  the  Mississippi  River.  An  Act  to  establish  a  preferred  mail  across  the  Missis- 
sippi River.     April  16,  1863,  ch.  24 108 

Absence  of  officers  and  soldiers  without  leave     An  Act  to  prevent  the  absence  of  officers  and  soldiers 

without  leave.     April  16.  1803,  ch.  25 109 

Publication  of  the  laws.     An  Act  to  amend  the  several  Acts  prescribing  the  mode  of  publishing  the 

laws  and  resolutions  of  the  Confederate  States.     April  16,  1?63,  ch.  26 109 

Clerk  of  Indian  Bureau.     An  Act  to  amend  "An  Act  to  establish  the  Bureau  of  Indian  Affairs." 

April  16,  1863,  ch.  27 110 

Appeals  from  the  Commissioner  of  Patents.     An  Act  relating  to  appeals  from  the  Commissioner  of 

Patents.     April  16,  1863,  ch.  28 110 

Books  for  the  Library  of  the  Patent  Office.  An  Act  to  authorize  the  Commissioner  of  Patents  to  pur- 
chase books  for  the  library  .of  the  patent  office.     April  16,  1863,  ch.  29 110 

Officers  of,  Regiments  and  Battalions  received  under  the  Act  of  October  11,  1862,  not  to  be  appointed  by 
General  Officers.  An  Act  explanatory  of  An  Aot  entitled  "An  Act  to  authorize  the  President 
to  accept  and  place  in  the  service  certain  regiments  and  battalions  heretofore  raised/'  approved 
on  the  eleventh  day  of  October,  eighteen  hundred  and  sixty-two.     April  16,  1S63,  ch.  30.  .». 110 

Pay  of  the  Missouri  State  Guard.     An  Act  for  the  relief  of  certain  officers  and  soldiers  from  the  State 

of  Missouri.     April  16,  1863,  ch.  31 Ill 

Deeds  to  be  made  by  Marshals  in  cases  of  property  sold  under  judgments  of  the  Courts  of  the  United 
States.     An  Act  to  provide  for  the  execution  of  deeds  by  marshals  in  certain  cases.     April  17, 

1863,  oh.  32 .' Ill 

Volunteer  Navy.     An  Act  to  establish  a  Volunteer  Navy.     April  18,  1863,  ch.  33 Ill 

Copy-Rights.  An  Act  to  amend  An;  Aot  entitled  *'An  Act  to  secure  copy-rights  to  authors  and  com- 
posers," approved  May  21, 1861.     April  18,  1863,  ch.  34 -. 113 

Nitre  and  Mining  Bureau  established.     An  Act  to  establish  a  Nitre  and  Mining  Bureau.     April  22, 

1863,  ch.  35 114 

Quartermasters  and  Commissaries  not  to  employ  as  Clerks  persons  liable  to  military  service.  An  Act  to 
amend  an  Aet  entitled  'fAn  Act  to  provide  for  an  increase  of  the  Quartermaster  and  Commis- 
sary Departments.     April  22, 1863,  ch.  36 114 

Steamer  Florida  to   be  paid  for.     An  Act  to  liquidate  a  claim  due  to  the  State  of  Alabama  for  the 

Steamer  Florida.     April  22,  1863,  ch.  37 ! 115 

Taxes.     An  Act  to  lav  taxes  for  the  common  defence  and  Garry  on  the  Government  of  the  Confederate 

States.     April  24,  1S63,  ch.  38 115 

Rights  secured  to  certain  Indian  Nations  and  the  citizens  thereof  to  sue  at  law  or  in  equity  citizens  and 
residents  of  any  Territory  of  the  Confederate  States.  An  Act  supplemental  to  "  An  Act  to  es- 
tablish judicial  courts  in  certain  Indian  Territories,"  approved  February  fifteenth,  eighteen 
hundred  and  sixty-two.     April  27,  1863,  ch.  39 126 

Reward*  for  the  apprehension  of  fugitives  from  justice.     An  Act  to    authorize  the  President  to    offer 

rewards  for  the  apprehension  of  fugitives  from  justice.     April  27,  1863,  ch.  40 126 

Compensation  of  Attorneys  of  the  Confederate  States.  An  'Act  to  amend  the  first  section  of  An  Act 
entitled  "An  Act  to  amend  the  laws  relative  to  the  compensation  of  the  Attorneys  of  the  Con- 
federate States,"  approved  March  fifteenth,  eighteen  hundred  and  sixty-one.  April  27,  1863, 
ph.  41 127 

Ordnance  StoreB.  An  Act  to  authorize  the  Secretary  of  the  Navy  to  lease  a  site  near  the  city  of  Rich- 
mond for  the  preparation  and  safe-keeping  of  Ordnance  Stores.     April  27,  1863,  ch.  42 127 

Extra  pay  of  detailed  soldiers.     An  Aet  to  regulate  the  extra  pay  allowed  eoldi6rs  detailed  for  duty 

as  clerks  in  tho  city  of  Richmond.     April  27,  1863,  ch.  43 127 

Impressing  officer  to  endorse  on  appraisement  of  property  impressed,  if  just,  his  approval;  if  not,  his 
reasons  for  refusal.  An  Act  to  amend  An  Act  entitled  "An  Act  to  regulate  impressments  by 
officers  of  the  Army.     April  27,  1S63,  ch.  44 127 

Issue  of  bonds  or  certificates  of  stock  to  discharge  certain  agreements  entered  into  prior  to  December  1, 
1S62.  **  An  Act  to  authorize  the  issue  of  eight  per  cent,  bonds  or  certificates  of  stock  in  certain 
cases.     April  27.  1863,  ch.  4j 128 

Fifty  cent.    Treasury  Notes   authorized.     An  Act  to  establish  the  form  of  fifty  cent.  Treasury  Notes. 

April  27,  1863,  ch.  46 128 

Hospital  accommoddtvms  for  sick  and  wounded  officers.     An  Act  allowing  hospital  accommodations  to 

sick  and  wounded  officers.     April  29, 1863,  oh.  47 128 


LIST  OF  THE  PUBLIC  ACTS  OF  CONGRESS.  vii 

PAGE. 

Inland  Postage  on  Newspapers,  dc.  An  Act  to  prescribe  the  rates  of  postage  on  newspapers,  periodi- 
cals, books  and  transient  and  other  matter,  and  to  repeal  in  part  the  second  section  of  the  Act 
approved  May  the  thirteenth,  eighteen  hundred  and  sixty-one,  to  amend  "An  Act  to  prescribe 
the  rates  of  postage  in  the  Confederate  States  of  America,  and  for  other  purposes,"  approved 
February  the  twenty-third,  eighteen  hundred  and  sixty-one.     April  29,  1863,  ch.  48 129 

Increased  pay  of  certain  officers  and  employees  in  the  Executive  and  Legislative  Departments  extended 
and  defined.  An  Act  to  declare  the  meaning  and  extend  the  provisions  of  An  Act  entitled  "An 
Act  to  increase  the  pay  of  certain  officers  and  employees  in  the  Executive  and  Legislative  De- 
partments," approved  October  thirteenth,  eighteen  hundred  and  sixty-two.  April  29,  1863,  ch. 
49 130 

Machinery  admitted  duty  free.     An  Act  to  admit  free  of  duty  all  machinery  for  the  manufacture  of 

cotton  or  wool,  or  necessary  for  carrying  on  any  of  the  mechanic  arts.     April  29,  1863,  ch  50..  130 

Commutation  -  for  clothing  allowed  to  the  Militia  when  in  actual  service  of  t\e  Confederate  States.  An 
Act  to  allow  commutation  for  clothing  to  the  militia  in  actual  service  of  the  Confederate  States. 
'  April  30,  1863,  ch.  51 131 

Pay  of  Masters'  Mates  increased.     An  Act  to  increase  the  pay  of  masters'  mates  in  the  Navy.     April 

30,  1863,  ch.  52.! rt 131 

Chief  Constructor  of  the  Navy  to  be  appointed.  An  Act  to  authorize  the  appointment  of  a  chief  con- 
structor in  the  Navy,  and  to  fix  the  pay.     April  30,  1863,  ch.  53 131 

Impressment  for  the  Navy  as  well  as  the  Army  authorized.  An  Act  to  amend  An  Act  entitled  "An  Act 
to  regulate  impressments,"  approved  March  twonty-sixth,  eighteen  hundred  and  sixty-three. 
April  30,  1863,  ch.  54 131 

Clothing  for  the  enlisted  men  of  the  Navy.     An  Act  to  regulate  the  supplies  of  clothing  to  enlisted 

men  of  the  Navy  during  the  war.     April  30,  1863,  ch.  55 132 

Clerks  to  the  Commandant  and  Quartermaster  of  the  Marine  Corps  appointed.  An  Act  to  authorize  the 
Secretary  of  the  Navy  to  appoint  clerks  to  the  commandant  and  quartermaster  of  the  marine 
corps.     April  30,  1863,  ch.  56 132 

Board  of  Naval  Officers  required  to  make  valuation  of  armed  vessels  sunk  or  destroyed.  An  Act  to 
amend  An  Act  entitled  "An  Act  to  amend  An  Act  entitled  (An  Act  recognizing  the  existence  of 
war  between  the  United  States  and  the  Confederate  States,  and  concerning  letters  of  marque, 
prizes  and  prize  goods,  approved  May  sixth,  one  thousand  eight  hundred  and  sixty-one,"  ap- 
proved May  twenty-first,  eighteen  hundred  and  sixty-one,  and  numbered  "170"  of  the  Acts  of 
the  second  session  of  the  Provisional  Congress  of  eighteen  hundred  and  sixty-one.  April  30, 
1863,  teh.  57 132 

The  ten  year  Bonds  and  two  year  Treasury  Notes  issued  under  the  Act  of  May  16,  1861,  excepted  from 
the  operation  of  the  Act  of  March  23,  1863.  An  Aci  relative  to  certain  Bonds  and  Treasury 
Notes  issued  under  the  provisions  of  tho  Act  approved  sixteenth  May,  eighteen  hundred  and 
sixty-one.     April  30,  1863,  ch.  58 132 

Fees  of  District  Attorneys.  '  An  Act  concerning  fees  of  District  Attorneys.     April  30,  1863,  ch.  59 133 

Forging  and  Counterfeiting  punished.     An  Aot  to  punish  forgery  and  counterfeiting.     April  30,  1863, 

ch.  60 133 

Supernumerary  offices  in  the  Quartermaster's  and  Commissary's  Departments  abolished  An  Act  to  abol- 
ish supernumerary  omcesfhthe  Commissary's  and  Quartermaster's  Departments.  May  1, 1863, 
ch.  61 .*. 134 

Pay  of  Principal  Clerks  of  the  War  Tax,  Treasury  Note  and  Coupon  Bureaux  increased,  and  additional 
Clerks  authorized  therein.  An  Act  to  amend  "An  Act  to  organize  the  clerical  force  of  the 
Treasury  Department.     May  1,  1863,  ch.  62 135 

Secretary  of  War  authorized  to  purchase  or  lease  real  estate.     An  Act  to  authorize  the  Secretary  of 

War  to  purchase  or  lease  real  estate.     May  1,  1863,  ch.  63 335 

Pay  of  officers,  non-commissioned  officers  and  privates  not  legally  mustered  into  the  service.  An  Jtet  to 
pay  officers,  non-commissioned  officers  and  privates  not  legally  mustered  into  the  service  of  the 
Confederate  States  for  services  actually  performed.     May  1,  1863,  ch.  64 136 

Pay  of  certain  North  Carolina  Troops.    An  Act  to  provide  for  the  payment  of  certain  North  Carolina 

troops  from  the  time  of  their  enlistment.     May  1,  1863,  ch.  65 136 

Appropriations  for  the  support  of  the  Government  from  July  1st  to  Dec.  31«£,  1863.  An  Act  making 
appropriations  for  the  support  of  the  Government  of  the  Confederate  States  of  America  for  tho 
periods  therein  mentioned.     May  1,  3  863,  ch.  66 136 

Mode  of  assessing  and  collecting  the  taxes  established.     An   Act  for  the   assessment  and  collection  of 

taxes.     May  1,  1863,  ch.  67 140 

Transfer  of  persons  from  the  Army  to  the  Navy.     An  Act  to  provide  for  the  transfer  of  persons  serving 

in  the  Army  to  the  Navy.     May  1,  1S63,  ch.  68 153 

Furloughs  and  discharges  in  hospitals.     An  Act  regulating  the  granting  of  furloughs  and  discharges 

in  hospitals.     May  1,  1868,  ch.  69 153 

Ports  of  delivery  abolished.     An  Aot  to  abolish  all  ports  of  delivery  in  the  Confederate  States.     May 

1,  1863,  ch.  70 *. .'.» 154 

Election  of  Delegates  to  Congress  in  certain  Indian  Nations.  An  Act  to  provide  certain  regulations 
for  holding  elections  for  delegates  to  the  Congress  of  the  Confederate  States  in  certain  Indian 
Nations.     May  1,  1863,  ch!  71..... , 154 

Pay  of  non-commissioned  officers,  musicians  and  privates  employed  on  detailed  or  detached  service.     An 

Act  to  provide  for  the  compensation  of  certain  persons  therein  named.     May  1,  1863,  ch.  72...  155 

Treasury  Notes  and  Bonds  declared  to  be  mail  matter.  An  Act  to  declare  Treasury  Notes  and  Bonds, 
enclosed  in  boxes  for  transmission  by  the  Treasury  Department,  mailable  matter,  and  to  regu- 
late the  rates  of  postage.    May  1,  1863,  eh.  73 ^. 156 

Express  mails  established.    An  Act  to  authorize  the  establishment  of  express  mails.     May  1, 1863,  ch.  74.  156 


via  LIST  OF  THE  PUBLIC  ACTS  OF  CONGRESS. 

PAGE. 

Time  allowed  for  the  presentation  of  claims  for  postal  service  extended.     An   Act  for  the  benefit  of 

certain  claimants  for  postal  services.     May  1,  1863,  ch.  75 156 

Act  of  Feb.  15,  1862,  providing  for  the  prompt  settlement  of  claims  due  deceased  officers  and  soldiers 
continued  in  force.  An  Act  to  continue  and  amend  the  third  section  of  '  An  Act  supplementary 
to  'An  Act  concerning  the  pay  and  allowance  due  to  deceased  soldiers/"  approved  February 
15th,  1862,  and  to  provide  for  the  prompt  settlement  of  claims  for  arrearages  of  pay,  allowance 
and  bounty  due  deceased  officers  and  soldiers.     May  1,  1863,  ch.  %% 157 

Additional  Military  Courts  authorized.  An  Act  to  amend  An  Act  entitled  "An  Act  to  organize  mili- 
tary courts  to  attend  the  army  in  the  field,  and  to  define  the  powers  of  said  courts,"  approved 
October  9th,  1862.     May  1,  1863,  ch.  77 157 

Commitment  and  removal  of  prisoners.     An  Act  in  relation  to  the  custody  of  persons  charged  with 

,  offences  against  the  Confederate  States.     May  1,  1S63,  ch.  78 .- 357 

Election  of  members  of  Congress  in  Louisiana.     An  Act   to   provide  for  the   election  of  members  of 

Congress  for  certain  districts  of  the  State  of  Louisiana.     May  1, 1863,  ch.  79 107 

Exemption  of  police  for  the  management  of  slaves  on  plantations.  An  Act  to  repeal  certain  clauses  of 
An  Act  entitled  "An  Act  to  exempt  certain  persons  from  military  service/'  Ac, approved  Octo- 
ber 11th,  1862.     May  I,  1S63,  ch.  SO 1 158 

Fraud  in  the  Quartermaster's  and  Commissaries  Departments.  An  Act  to  prevent  fraud  in  the  Quar- 
termaster's and  Commissaries  Departments,  and  the  obtaining  uiader  falso  pretense  transporta- 
tion for  private  property.     May  1,  1863,  ch.  SI 159 

District  Court  for  the  Western  District  of  Texas.     An  Act  to  change  the  place  of  holding  the  District 

Court  for  the  Western  District  of  Texas.     May  1,  1863,  ch.  82 ; 160 

Public  officers  receiving  counterfeit  Treasury  notes  relieved  from  liability.     An  Act  in  relation  to  the 

receipt  of  counterfeit  Treasury  notes  by  public  officers.     May  1,  1863,  ch.  83 160 

Military  Storekeepers  of  Ordnance  appointed.     An  Act  to  provide  for  the  appointment  of  military 

storekeepers  in  the  Provisional  Army  of  the  Confederate  States.     May  1,  1863,  ch.  8-1 161 

Provisional  Navy  created.     An  Act  to  create  a  Provisional  Navy  of  the  Confederate  States.     May  1, 

1863,  ch.85 161 

*  Further  provision  for  the  sick  and  wounded  of  th>e  Army  in  hospitals.  An  Act  to  amend  An  Act  en- 
titled "An  Act  to  better  provide  for  the  sick  and  wounded  of  the  army  in  hospitals,"  appro\ed 
September  27,  1862.     May  1,  1863,  ch.  86 162 

Appointment  of  officers  in  the  Nitre  Bureau  and  in  the  Engineer  Troops.  An  Act  to  authorizo  the 
President  to  appoint  officers  in  the  Nitre  Bureau  and  in  the  Engineer  Treops  during  tlio  recess 
of  the  Senate.     May  1,  1863,  eh.  S7 162 

Confederate  Flag.     An  Act  to  establish  the  flag  of  the  Confederate  States.     May  1, 1863,  ch.  88 163 

Payment  of  interest  to  Cherokee  Indians.     An  Act  to  provide  for  the  payment  of  the  interest  on  the 

removal  and  subsistence  fund  due  the  Cherokee  Indians  in  North  Carolina.     May  1, 1883,  ch.  89.  163 

Post  Routes.     An  Act  to  establish  certain  post  routes  therein  named.     May  1,  1863,  ch.  90 163 

Election  of  members  of  Conyress  in  Tennessee.  An  Act  to  provide  for  holding  elections  for  Represen- 
tatives in  the  Congress  of  the  Confederate  States  in  the  State  of  Tennessee.     May  1,  1863,  ch.  91.  164 

PUBLIC  RESOLUTIONS. 

No.  1.  Thanhs  of  Congress  to  Major  General  J.  Bankhead  Magruder  and  his  command.  Joint  reso- 
lution of  thanks  to  Major  General  J.  Bankhead  Magruder  and  officers  and  men  of  his  com- 
mand at  Galveston,  Texas.     Feb.  25,  1S63 166 

Production  of  provisions  recommended.     Joint  resolution  relating  to  the  production  of  pro- 

•      visions.     April  4,  1863 _ 166 

No.  3.  lime  for  receiving  bids  for  transportation  of  the  mail  extended.  Joint  resolution  authorizing 
the  Postmaster  General  to  extend  the  time  for  receiving  bids  for  transportation  of  the 
mails  in  the  States  therein  named.     April  11,  1863 167 

No.  4.     Confederate  Seal.    Joint  resolution  to  establish  a  seal  for  the  Confederate  States.  April  30, 1S63.  167 

No.  5.     Retaliation  provided  for.     Joint  resolution  on  the' subject  of  retaliation.     May  1,  1863 167 

No.  6.  Payment  of  acting  Quartermaster  and  other  officers  of  Indian  Troops  authorized.  Joint  reso- 
lution to  provide  for  the  payment  of  certain  accounts  of  tho  acting  Quartermaster  and 
other  officers  of  the  Indian  troops.     May  1,  1S63 » 168 

No.  7.  Thanks  of  Congress  to  Brigadier  General  N.  B.  Torrest  and  his  command.  Joint  resolution 
of  thanks  to  Brigadier  General  N.  B.  Forrest  and  the  officers  and  men  under  his  com- 
mand.   May  1,1863 169 

No.  8.  Thanhs  of  Congress  to  Major  Oscar  M.  Watkins  and  his  command.  Joint  resolution  of  thanks 
to  Major  Oscar  M.  Watkins  and  the  officers  and  men  under  his  command.  May  1, 
1863 169 

No.  9.  Thanks  of  Congress  to  General  Beauregard  and  his  command.  Joint  resolution  of  thanks  to 
General  G.  T.  Beauregard  aDd  the  officers  and  men  of  his  command  for  the  repulse  of 
the  iron-elad  fleet  of  the  enemy  from  the  harbor  of  Charleston,  on  the  7th  of  April, 
1S63.     May  1,  1863 169 

No.  10.     Thanks  of  Congress  to  General  John  H.  Morgan  and  his  command.     Joint  resolution  of  thanks 

to  General  John  H.  Morgan,  officers  and  men  of  his  command.     May  1, 1S63 169 

No.  11.     Thanks  of  Congress  to  General  Wheeler   and  his   command.     Joint  resolution   of  thanks  to 

General  Wheeler  and  the  officers  and  men  of  his  command.     May  1,  1863 170 

No.  12.     Thanks  of  Congress  to  the  defenders  of  Port  McAllister.     A  joint  resolution  of  thanks  to  the 

officers  and  soldiers  engaged  in  the  defence  of  Fort  McAllister,  Georgia.     May  1,  1863..  170 


No. 


PUBLIC  ACTS  OF  THE  FIRST  CONGRESS 


OF"  THE 


CONFEDERATE    STATES, 


Passed  at  the  third  session,  which  was  begun  and  held  at  the  City  of 
Richmond,  in  the  State  of  Virginia,  on  Monday,  the  twelfth  day  of 
January,  A.  D.,  1863,  and  ended  on  Friday,  the  first  day  of  May, 
A.  D.,  1863. 

Jefferson  Davis,  President.  Alexander  H.  Stephens,  Vice- 
President,  and  President  of  the  Senate.  Thomas  S.  Bocock, 
Speaker  of  the  House  of  Representatives. 


Chap.  I. — An  Act  making  appropriations  to  meet  the   increase    of  pay  authorized    by  the  JtOttftry   ZO   1863 

Act  of  Congress,  entitled  ''An  Act  to  increase  the  pay  of  certain  officers  and  employees [ 

in    the    Executive    and     Legislative     Departments,"      approved    October     thirteenth, 
eighteen  hundred  and  sixty-two. 

The  Congress  of  the  Confederate  States  of  America,  do  enact,  That.  Appropriations 
the  following  amounts  be  paid  out  of  any  money  not  otherwise  appnvto  meet-increase  of 
priated,  to-wit :  Pay  t0  certain  offi- 

For  deficiency  in  appropriation  for  compensation  of  the  Secretary  o£^eg    0,fet™e 
the  Treasury,  Assistant  Secretary,  Comptroller,  Auditors,  Treasurer  and  government. 
Register,  and  clerks  and  messengers  in  the    Treasury  Department,  from      j  n     Td-easury 
the  thirteenth  of  October,  eighteen  hundred  and  sixty-two,  to   January  Department, 
the  thirty-first,  eighteen  hundred  and  sixty-three,  to-wit :  For  increased 
pay   of    clerks,   &c,   under   the    act   aforesaid,   sixty-eight    thousaad, 
dollars. 

For  deficiency  in  appropriation  for  compensation  of    the    Secretary  of 
War,   Assistant    Secretary,  Chief    of    Bureaus,  clerks,  messengers,  &c,     War    Depart- 
froni  the  thirteenth  October,  eighteen  hundred  and  sixty-two,  to  January  nient. 
the  thirty-first,  eighteen  hundred  and  sixty-flkree,  to-wit :     For  increase 
of  pay  of  clerks,   &c,  under   the   act   aforesaid,  twenty-one   thousand, 
eight  hundred  and  eighty-eight  dollars  and  twenty-three  cents. 

For  deficiency  in  appropriation  for  compensation  of    the   clerks,  mes- 
sengers and  laborers  iu  the  Post-Office  Department,  from   the  thirteenth     Post-Office   De- 
October,  eighteen  hundred  and    sixty-two,  to    January  the    thirty-first,  partaient. 
eighteen  hundred  and  sixty-three,  seven  thousand,  seven   hundred   and 
fifteen  dollars  and  twenty-four  cents. 

For  deficiency  in  appropriation  for   compensation   of   the  clerks   and 


94  FIRST  CONGRESS.     Sess.  III.     Ch.v  2,  3.     1863. 

Navy  Depart- employees    in    the    Navy    Department,  from  the    thirteenth   October; 
mcnt-  eighteen  hundred  and    sixty-two,  to    January  the    thirty-first,  eighteen 

hundred  and  sixty-three,  nine    hundred    and    seventy-three  dollars    and 
fifteen  cents. 

Approved  January  30,  1863. 


February    7,  1S63.  Chap.  II. — An  Act  to  provide  for  transportation  of  persons  tcho  have  leen  mustered  into 
the  service  for    the   war. 

Transportation       The  Congress  of  the  Confederate  States  of   America  do  enact,    That 

allowed  persons  n0n-commissioned  officers  and  privates   who   have   been  mustered   into 

serviceforthewar.  service  for  the  war,  and  to   whom   furloughs   maybe  granted   for   not 

more  than  sixty  days,  shall  be  entitled  to  transportation  home  and  back: 

Provided,  That  this  allowance  shall  only  be  made  once  during  the  term 

of  enlistment  of  such  non-commissioned  officers  and   privates. 

Approved  February  V,  18C3. 


•  % 

February  10, 1S63.  Chap.  III. — An  Act  making  appropriations  for  the  support  of  the    Government,  for  the 

period  from  February  first,  to  June  thirtieth,  eighteen  hundred  and  sixty-three,  inclusive, 

and  to  siqiply  deficiencies  arising  prior  thereto. 

Appropriations  ffe  Congress  of  the  Confederate  States  of  America  do  enact,  That 
government  "from  t^ere  De  appropriated  and  paid  out  of  any  money  in  the  treasury,  not 
Feb.  l,  to  June  30,  otherwise  appropriated,  the  following  sums  of  money,  and  for  the  fol- 
1863-  lowing  purposes,  viz  : 

Legislative  De-  Legislative. — For  compensation  and  mileage  of  members  and  dele- 
partment.  gates  of  the  House  of  Representatives,  one   hundred   and   seventy-four 

thousand,  two  hundred  dollars. 

For  compensation  of  officers,  clerks,  &c,  of  the  House-ef    Represen- 
tatives, five  thousand,  five  hundred  dollars. 

For  contingent  expenses  of  the  House  of   Representatives,  ten   thou- 
sand dollars. 

For  compensation  and  mileage  of  members  of  the  Senate,  twenty-nine 
thousand,  nine  hundred  dollars. 

For  compensation  of  officers,  clerks,  &c,  of   the  Senate,  six  thousand 
dollars. 

For  contingent  expenses  of  the  Senate,  six  thousand  dollars. 
Executive    Dc-      Executive. — For  compensation  of   the  President  of    the   Confederate 
partment.  States,  six  thousand,  two  hundred  and  fifty  dollars. 

Vice  President.       ^or  compensation  of  the  Vice  President  of  the   Confederate   States, 

one  thousand,  five  hundred  dollars. 
Private  seereta-      For  compensation  of   the   private   secretary   and   messenger   of   the 
T  ?,ndpmes-s,englir  President,  one  thousand  and  seven  dollars  and  thirteen  cents. 

Private  seereta-      -^or  compensation  of  tt*  private   secretary   of   the   Vice   President, 
ry  of  the  Vice  Pre-  seven  hundred  and  fourteen  dollars  and  forty  cents, 
sident.  jr01.  contingent  and  telegraphic  expenses  of  the  Executive  office,  four 

Contingent   and  ,i  i    i   n 

telegraphic  expen-  thousand  dollars. 

ses.  Treasury  Department. — For   compensation  of    the    Secretary  of    the 

Treasury   D  e  -  Treasury,  Assistant   Secretary,    Comptroller,   Auditors,   Treasurer   and 

^Secretary's office.  Reg>ster,  and  clerks  and  messengers  in  said  department,  three  hundred 

and  fifty-seven  thousand,  eight  hundred   and   ninety-seven   dollars   and 

ten  cents. 


FIRST  CONGRESS.     Sess.  III.      Ch.  3.     1863.  95 

For  incidental  and  contingent  expenses  of    the   treasury  department,     Contingent  cx- 
twenty-one  thousand,  eight  hundred  dollars.  penses. 

For  interest  on  the  public  debt,  twenty  million  dollars.  ll/debT*  onp"b" 

For  engraving  and  printing  treasury  notes,  bonds  and    certificates    of  Treasury  notesrAo.. 
stock,  and  for  paper   for  the   same,  three   hundred   and   fifty  thousand 
dollars.  • 

For  the  transfer  of  funds  to  foreign  parts,  five  million  dollars.  Transfer   o  f 

For  the  transmission  of  Confederate  States  funds,  two  hundred  thou- funds- 
sand  dollars.  .  • 

War   Department. — For   compensation   of    the    Secretary   of   "War,     War    Depart- 
Assistant  Secretary,  Chief  of    Bureau,  clerks,  messengers,  &c,  in   said  ment. 
department,  ninety-six  thousand,  seven  ^hundred  and  fifty  dollars.  secretary's  office. 

For  incidental  and  contingent  expenses  of  the  war   department,  fifty-    Contingent  ex- 
four  thousand  dollars. 

Quartermaster's  Department. — For  the  pay 'of  the  army,  one  hundred     Quartermaster's 
and  nineteen  million,  two  hundred  and  seventy  thousand,  seven  hundred  Department. 

-,  t   n  .  Pa3r  ot  tbearmy. 

and  seventy-one  dollars.  * 

For  the  transportation  of  troops  and  their  baggage,  of  quartermaster's     Tram-portati  o  n 

stores,  subsistence,  ordnance  and  ordnance  stores,  from  place  of  purchase  °  ...t.TlVi!'0*!!!' 
.,«,!  ,  «,  ,  *■  ,i  purchase  of  hordes, 

to  troops  in  the  held,  purchase    or    horses,  mules,  wagons    and    harness,  lumber,  etc. 

purchase  of  lumber,  nails,  iron  and  steel  for  erecting  storehouses,  quar- 
ters for  troops  and  other  repairs,  hire  of  teamsters,  laborers,  &c,  forty- 
seven  million,  seven  hundred  and  eight  thousancP,  three  hundred  aad 
eight  dollars.  • 

For  pay  for  horses  of  non-commissioned  officers  and  privates  killed  in     Horses, 
battle,  under  Act  No.  48,  section  7,  and  for  which    provision   is  to   be 
made,  one  hundred  and  twenty-five  thousand  dollars. 

For  pay  for  property   pressed  into   the   servive   of   the   Confederate     Property    prcs- 
States,  under  appraisement,  said  property   having  been    either  lost    or sed  into  service, 
applied  to  the  public  service,  one  hundred  and   eighty-seven  thousand, 
five  hundred  dollars. 

For.  the  sustenance  of  prisoners  of  war,  under  Act   No.  181,  section    Prisoners  of  war. 
1,  and  the  hire  of  the  necessary  prisons,  guard  houses,  &c,  for    the  safe 
keeping  of  the   same,  or  so   much   thereof    as   may  be   necessary,  one 
million  dollars. 

For  the  bounty  of  fifty  dollars  to  each  non-commissioned  officer,  musi-     Bounty, 
cian  and  private  now  in  the  service  for  three  years  or  for   the  war,  to  be 
paid  at  the  expiration  of  the  first  year's  service,  on  the  basis   that  sixty 
thousand  men  will  have  to  he  paid,  three  million  dollars.- 

For  pay  of  the  officers  on  duty  in  the  offices  of  Adjutant  and  Inspec- .  Officers  on  duty 
tor    General's    Department,    the   Quartermaster  General's .  Department, in  certam  officeE- 
medical,  engineer,  ordnance  and  subsistence  departments,  three  hundred 
and  twenty-three  thousand,  three  hundred  and  fifty  dollars. 

Commissary  Department. — For   the    purchase    of    subsistence    stores     Commissary  De. 
and  commissary  property,  forty-eight  million,  six  hundred  and    fifty-six  Partmeut- 
thousand,  five  hundred  dollars. 

Ordnance  Department. — For  the  ordnance  service  in  all  its  branches,     Ordnance  D  e  - 
twelve  million,  five  hundred  thousand  dollars.  partment. 

For  the  purchase  of  pig  and  rolled  iron,  three  million  dollars.  Iron. 

For  the  purchase  and  manufacture  of   nitre,  four   hundred   thousand     Nitre, 
dollars. 

Engineer    Department. — For    the  -  engineer    service,   three   million     Engineer   Do- 

dollars.  paSmvnt-,r>       f' 

.,  ,,     .  .  _  /..  ,..  ,-,,  Medical  Depart- 

Medical  Department. — h  or  pay  of    private   physicians    employed   by  ment. 

contract,  one  hundred  and  fifty  thousand  dollars.  .  Private  phys*  - 

For  pay  of  nurses  and  cooks,  not  enlisted  or  volunteers,  two  hunered  cia^su  r  s  e       ca 

and  forty  thousand  dollars.  cooks. 


96  FIRST   CONGRESS.     Sess.  III.  Ch.  3.     1863. 


Hospital    stew-      For  pay  of  hospital  stewards,  sixty  thousand  dollars. 

rds. 
Matrons. 


For  pay  of  matrons,  assistant  matrons,  and  ward    matrons,    two    hun- 


dred and  forty  thousand  dollars. 
Ward  masters.        For  pay  of  ward  masters,  one  hundred  and  fifty  thousand  dollars. 
Laundresses.  For  pay  of  hospital  laundresses,  fifty  thousand  dollars. 

Medical    and      For  medical  and  hospital  supplies,  two  million,  five  hundred  thousand 

hospital  supplies,    dollars. 

For  the  establishment  and  support  of  military  hospitals,  one  hundred 

and  fifty  thousand  dollars. 

Na.ry  Depart*-      Navy  Departvient.—~FoT  compensation  of  the   Secretary  of  the  Navy, 

ment.  clerks  and   messenger,  twelve   thousand,  one   hundred  and   sixty-three 

.     Sccretary'soffico.dollarsajjdthirty_n;necentgi 

Incidental  ex-  For  incidental  and  contingent  expenses  of  the  navy  departmemt,  ten 
penses.  thousand  dollars. 

Kavy.  For  pay  of    the   navy,  one   million,  three   hundred   and   ninety-nine 

thousand,  five  hundred  and  seventy-one  dollars  and  twenty-five  cents. 

Provisions,  Ac,  For  provisions  and  contingencies  in  the  paymaster's  department,  one 
in       Paymaster's  million,  three  hundred  and   twenty-one  thousand,  six  hundred  and  fifty 

Department.  ^^ 

Iron-clad    and      For  construction  of  iron-clad  and   other  vessels  in   the   Confederate 

other  vessols.          States,  three  million  dollars.  • 

Ordnance  and  For  ordnance  and  ordnance  stores,  one  million,  eight  hundred  and 
ordnance  stores,     seventeen  thousand,  ^ive  hundred  doUars. 

Nautical  instru-  For  purchase  of  nautical  instruments,  books  and  charts,  fifteen 
ments,  Ac.             thousand  dollars.    * 

Equipment  and      For  equipment  and  repair  of  vessels,  two  hundred  and  fifty  thousand 

repair  of  vessels,    dollars. 

Fuel.  For  fuel  for  steamers,  navy  yards   and   stations,  three  hundred  thou- 

sand dollars. 
Contingent  enu-      ]?or  contingent  enumerated,  two  hundred  and  fifty  thousand  dollars. 
™  Sfinroon's  neces-      -^or  surgeon's  necessaries,  one  hundred  thousand  dollars, 
saries.  For   support   of    the    marine    corps,   two   hundred   and   sixty-eight 

Marine  corps,     thousand,  six  hundred  and  twenty-seven  dollars. 

State  Depart-      State  Department. — For  compensation    of    the    Secretary   of    State, 
"secretary's office.  clel'ks,  messenger  and  laborer,  five  thousand,  three   hundred   and   fifty- 
three  dollars. 
Consuls  «i      por  salaries  of  consuls  and  commercial  agents,  ten  thousand  dollars. 
'"commission o r  s      For  salaries  of  commissioners  and  secretaries,  twenty-three  thousand,' 
and  secretaries. '    four  hundred  dollars. 

foreign  inter-  ]70r  incidental  and  contingent  expenses  of  foreign  intercourse,  ten 
course-  thousand  dollars. 

Necessities  and  For  necessities  and  exigencies  under  laws  already  passed,  or  which 
exigencies.  may  ^e  passe(j;  or  from  causes  which  now  exist  or  may  hereafter  arise, 

and  unforseen  emergencies,  subject  to   the   requisition,  and   under   the 
control  of  the  President  of  the  Confederate  States,  one   hundred   thou- 
sand dollars. 
Department  o  f     Department  of  Justice. — For  compensation  of  the'  Attorney  General, 
justice.  Assistant  Attorney  General,    clerks   and   messenger,   including  pay  of 

-  l't office*7       et"  messenger  prior  to  March    ninth,  eighteen   hundred  and   sixty-one,  six 
thousand  and  six  dollars,  and  eighty-five  cents. 
Contingent   ex-      por  incidental  and  contingent  expenses  of  the  Department  of  Justice, 
penses.  Qne  thousand,  two  hundred  and  fifty  dollars. 

Supt.  of  puhlic  For  the  salaries  of  Superintendent  of  Public  Printing,  clerk  and  mes- 
messen»or.Cr  ^   senger)  tw0  thousand  and  sixty-two  dollars  and  fifty  cents. 

For  compensation  of  commissioner  of  Indian   Affairs,  and    Governor, 
Ariiona    Terri-  secretary,  judges,  attorney  and  marshal  of  Arizona  Territory,  four  thou- 
t01T-  sand,  five  hundred  and  ten  dollars. 


FIRST  CONGRESS.     Sess.  III.     Ch.  4,  5.     1863.  .     07 

For  incidental  and  contingent  expenses  of  Arizona  Territory,  to  be 
expended  by  the  Governor,  four  hundred  and  seventy-eight  dollars  and 
fifty  cents. 

For  printing,  binding  and  ruling  for  the   several   Executive   Depart-  bilf([;°ling    and 
ments,  seventy-five  thousand  dollars. 

For  printing  and  binding  for  both  Houses  of  Congress,  including  the 
printing  of  the  laws  and  journals  in  book  form,  twenty-five  thousand 
dollars. 

For  purchase  of  paper  for  the  Executive  Departments  and  Congress,     Paper, 
twenty-five  thousand  dollars. 

For  salaries   of    iudges,  attorneys  and   marshals,  and   incidental   and     j,k1Sc-">  Btt°r~ 
J     „°     '  •>       j.         ,  i    j    i,  neys,  and  marshals 

contingent  expenses  ot  courts,  twenty-five  thousand  dollars.  8I1"tl  expenses   o  f 

For  compensation  of  three  commissioners,  appointed  under  the  seques-  courts. 

tration  act,  and  for  clerk  hire  and    contingent  expenses,  five    thousand,       Commissioners 
.,  .        j      ,    'ML  ,         ,    „  °  L  'under     sequestra- 

three  hundred  aHR  twenty-five  dollars.  ,ion  actj  cierk  hire, 

Post- Office  Department. — For  compensation  of  the    Postmaster   Gen- Ac. 
eral,  Chiefs  of    Bureaux,  clerks,  messengers,    watchmen    and   laborers,     Post-Office   De- 
forty-seven  thousand,  four  hundred  and    eight    dollars    and    thirty-four     office  o  f  Post- 
cents,  master  General. 

For  incidental  and  contingent  expenses  of  the  Post-Office  Department,     Contingent  ex- 
five  thousand  dollars.    .  pense^. 

Miscellaneous. — For  rent  of  executive  buildings  and  President's  house,     Miscellaneous. 

,  ,    ,    ,,  °  <      Kent  of    execu- 

ten  thousand  dollars.  tire  buildings. 

For  compensation  of  agents,  cost  of  materials  and  constructing,  re- 
pairing and  operating  telegraph  lines,  fifty  thousand  dollars.  Telegraph  lines. 

Approved  February  10, 1863. , 


Chap.  IV. — An  Act  to  authorize   the  appointment  of  assistants  to  the  llcsieter  in  signing  February  14, 1S6.1. 
Bonds  and  Certificates.  

Ike   Congress  of  the    Confederate   States  of  America  Jo  enact,  That     Appointment  of 

the  Secretary  of  the  Treasury  is  hereby  authorized  to  appoint  two  clerks,  clerks  to    6  i  g  n 
•  n  i~  .  ■   ,    ,,       "V,      •    ,  .       .  li  i  bonds  and  certiri- 

it  so  many  be  necessary,  to  assist  the    Register    in    signing    bonds    and     t     of  stock 

certificates  of  stock,  with  the  salary  of  principal  clerks   in   the   depart-     Compensation, 
ment ;  and  every  bond  and  certificate  signed  by  one  of  the   said    clerks 
for  the  Resister,  shall  be  as  valid  and  effectual,  to  all  intents  and  purpo- 
ses, as  though  the  same  were  actually   signed   by   the  Register   in   his 
proper  hand  writing. 

Appro veo  February  14,  1S63*.  • 


Chap.  V. — An  Act  to    authorize  the  issue  of  Bonds  for  funding   Treasury  Notes.         February  20   1863. 

The  Congress  of  the  Confederate  States  of  America  do  enact,  That  Issue  of  bonds 
the  Secretary  of  the  Treasury  be,  and  he  is  hereby  authorized  to  issue  n°a  certificates  of 
coupon  bonds  and  certificates  of  stock,  with  interest,  payable  semi-an-ia  exchange  for 
nually,  at  the  yearly  rate  of  eight  per  cent.,  for  such  amount  as  may  be  treasury  no:cs,fun- 
required  in  exchange  for  all  treasury  notes  which  are  n'ow  fundable  in  daWe  ia  eiEht  Per 
eight  per  cent,  bonds,  and  also  to  pay  for  any  subscription  to  the  Pro- reE  '  on  s'  c" 
duce  Loan  which  may  remain  unpaid  after  exhausting  the  one  hundred 
million  loan. 

Sec.  2.  That  the  said  Secretary  is  also  authorized  to  issue  coupon  and  in   exchange 
bonds,  and  certificates  of  stock,  with  interest  at  the  yearly* rate  of  seven  for  trua8Ury  DoWs 


C8  FIRST  CONGRESS.     Sess.  III.     Ch.  6,  7.     1863. 

fundable  in  seven  per  cent.,  payable  semi-annually,  for  such  amount  as  may  be  required,  in 
per  cent,  bonds,      exchange  for  all  treasury  notes  which  are  now  fundable  in  seven  per 
cent,  bonds. 
Bonds, -when  re-      SEC..  3.  That  all  bonds  issued  under  this  act  shall  be  made  redeema- 
ble at  the  pleasure  of  the  government,  after  the  expiration  of  five  years 
from  their  respective  dates,  but  the  faith  of   the  government  shall   be 
pledged  to  redeem  the  same  at  the  expiration  of  thirty  years  from  such 
dates* 
Certificates  ma»      Sec.  4.  That  until  the  bonds  authorized  by  this  act  can  be  prepared, 
be  issued    until  the  Secretary  may  issue  in  their  stead  certificates  showing  the  right  of 
pared*  °aU    °  ^  ^  holders  to  demand  bonds  of  like  date  and   amount,  as   soon   as  the 
same  can  be  prepared. 

Approved  February  20, 1863. 


February  20,  1S63.  Chap.  VI.  An  Act  to  jtroride  for  refunding  to  the  State  of  Alabama  the  amnvnt  overpaid 
by  said  Stale  on   account    of  the  war  tax,  of    eighteen    hundred  and  sixty-Hco. 

Amount  over-       The  Congress  of  the    Confederate   States   of  America  do  enact,  That 

paid  by  State  of  the  Secretary  of  the  Treasury  shall  have  power  to  adjust  and  ascertain 

Alabama    on    ac-  ^    t        amount  of  tax  due  from  the  State  of  Alabama,  under  the  "Act 
co   nt  of    the   war  ,.,.■-  ,  .  .'  « 

tax  of  1S62,  to  be  to  authorize  the  issue  oi    treasury  notes,  and   to  provide  a  war  tax  tor 

ascertained    and  their  redemption,"  and  the  acts  supplementary  thereto;  and  upon    such 

re.unded.  accounting,  said  Secretary  of  the  Treasury  shall  refund  to  the  said  State 

whatever  sum  may  have  been  overpaid  by  the  authorities  thereof,  under 

said  act. 

Approved  February  20,  1863. 


March  20    1S63.       Chap.  VII. — An  Act  to  provide  and  organize  Engineer  Troops  to  serve  during  the  war. 


Companies     o  f      f]le  Congress  of  the   Confederate  States  of  America  do  enact,  That 
engineer  troops  to  ^       shan  be  selected,  in  such   manner  as  the   Secretary  of   War   may- 
be organized.  ..       ,  ,,..'.         ,   •   p     .       •  •  J  c  • 
direct,  irom  each  division  ot  infantry  in   service,  one  company  ot    engi- 
neer troops,  to  consist  of  one  hundred  men,  chosen  with  a  view  to  their 
mechanical  skill  and  physical  fitness,  and  that  the  men  assigned  to  such 
i  company  shall  be  required  to  serve  in  the  -same  only  during  the   balance 
of  their  term  of  service,  respectively. 

Sec.  2.  That  each  company  shall  consist  of,  eight  sergeants,  seven- 
corporals,  forty  artificers,  and  forty-five  laborers,  and  that  two  musicians 
may  be  added. 

Sec.  3.  That  the  commissioned  officers  of  each  company  shall  consist 

of  one  captain,  one  first   lieutenant,  and   two  second   lieutenants  ;    and 

i  n  that  the  original  vacancies   in   these   companies  shall   be  filled   by  the 

k  °  w  transfer  of  officers  of   corresponding  grade  from  the   engineer   corps,  if 

practicable,  and  where  not,  then  from  the  other  corps,  or  from  the  line  or 

staff  of  the  army,  reference  being  always  had   to  their   qualification   as 

engineers,  or  by  selection  ;  but  no  one  shall  be  selected  who  is  not  now 

serving  in  or  with  the  army,  unless  he  is  a  military  or  civil  engineer. 

Companies  orga  ■      Sec  4.  That  the  companies  shall  be  organized  into  regiments  of  ten 

m:;ed  into  regi-  companies  each,  and  that  the  field  and  staff  officers  shall  consist  of  one 

Fioi'd  ap(1   staff  colonel,  one  lieutenant  colonel,  one  major,  one  adjutant  with  the  rank  of 

officers.  first  lieutenant,  one  quartermaster  sergeant,  and  one  sergeant  major;  and 

Original  vacan-  that  the  original  vacancies  in  the  regiments  shall  be  filled  in  the   man- 


How  long  to 
serve. 

Of  ^|iat  persons 
composed. 

Commissioned 
officers. 

Vacancies  i  n 
companies,  how 
tilled. 

♦ 

FIRST  CONGRESS.  Sess.  III.     Ch.  8,  9.     1863.  99 

nej-  provided  for  filling  the  same  in  the  companies,  hy  the  third  section  cies  in  regiments 
of  this  act;  and  that  the  sergeant  major  and  the  quartermaster  sergeant  fil1"4  a8  ia  compa- 
shall  be  selected  from  the  enlisted  men  of  the  army.  "'sergeant  major 

Sec.  5..  That  in  each  regiment  two  of  the  companies  shall  be  assigned  and  quartermaster 
to  duty  as  pontoniers,  and  each  be  furnished  with  a  bridge  train    com-  sergeant,  how  se- 

plete.  0  10podn'toniers. 

Sec.  6.  That  the  officer  in  charge  of  the  engineer  bureau,  subject  to  Engineer  bureau 
the  approval  of  the  Secretary  of  War,  shall  prescribe  the  Dumber,  form  to  prescribe  the 
and  dimensions  of  the  wagons,  pontoons,  trestles,  tools,  implements,  arms  number>    &c  >  °  f 

,     .,  .       „      °.,  .,'  r.  '  .       ',         '.      r,  '  wagons,  pontoons, 

and  other  necessaries  for  all  the  troops  organized  by  this  act.  &0,    , 

Sec.  7.  That  vacancies  in  the  established  regiments  to,  and  in-  Certain  vacan- 
cluding.  the  rank  of  colonel,  shall  be  filled   by  promotion,  regimentally,  cl0!.imed  ^  f ™" 

-i?  ...  '      .  „    ,:     r.1-.  .i_       •  .  °  .        -"motion    according 

according  to  seniority,  except  m  case  of  disablity  or  other  incompetency.  t0  serfiority. 

Sec.  8.  That  the  monthly  pay  of  the  engineer  troops  shall  be  as     Monthly  pay  of 
follows  :  Of  a  colon^,  two  hundred  and  ten   dollars  ;    of    a   lieutenant  officers, 
colonel,  one  hundpRind  eighty-five  dollars;  of  a   major,  one   hundred 
and  sixty-two  dolkn^jFof  a  captain,  one  hundred  and   forty   dollars;  of. 


a  first  lieutenant,  one  hundred  dollars ;  of  a  second  lieutenant,  ninety 
dollars;  and  the  adjutant  shall  receive  ten  dollars  per  month  in  addition 
to  his  pay  as  lieutenant. 

Sec.  9.  That  the  pay  of  the  enlisted  men,  per  month,  shall  be  as  fol-  ^^fmen"7  °f 
lows:  The  sergeant  maj&r  and  quartermaster  sergeant,  each,  twenty-one 
dollars  ;  sergeants,  thirty-four  dollars ;    corporals,  twenty  dollarS ;  artifi- 
cers, seventeen  dollars ;  laborers  and  musicians,  thirteen  dollars. 

Sec.  10.  That  mounted   engineer   troops  may  be   selected   from   the     M<"lnted    ene«- 

i  ji_  -i  j-        i     ,i7  ■•  a    J.1-     ■•      i'j>     neer  troops  seleet- 

cavalry,  and  be  organized  according  to  the   provisions   of    this   act,  for  elj  from  the  caval- 
engineer  troops,  as  hereinbefore  specified.  ry ;  how  organize d. 

Approved  March  20,  1863. 


Chap.  Till. — An  Act  to  amend  "  An  Act  for  the  establishment   and  organization   of  a    March  20,  1863. 
General  Staff  for  the  Army   of  the  Confederate  States."  ■ — 


The  Congress  of  the  Confederate   States  of  America   do   enact,  That     Rank  pay  Ac, 
from  and  after  the  passage  of  this  act,  the  rank,  pay  and   allowances  at-  of   Quartermaster 
tached  to  the  office  of  Quartermaster  General  of    the  army  of   the   Con-  General, 
federate  States,  shall  be  those  of  a  Brigadier  General  in  the    Provisional 
Army. 


Approved  March  20,  1863. 


Chap.  IX. — An  Act  to  provide  for  the  funding  and  further  issue  of  Treasury  Notes,      March  23,  1863. 


The  Congress  of  the  Confederate   States  of  America  do  enact,  That     Funding  of  trea- 
all  treasury  notes  not  bearing  interest,  issued  previous  to    the    first    day  *urJ  notes  issued 
of  December,  eighteen  hundred  and  sixty-two,  shall  be  fundable  in.eight  i"^^0.     6Cem  " 
per  cent,  bonds  or  stock,  until  the  twenty-second  day  of  April,  eighteen 
hundred  and  sixty-three ;  that  from   that   date   until   the   first   day  of  ' 
August,  eighteen  hundred  and  sixty-three,  they  shall  be  fundable  in  seven 
per  cent,  bonds  or  stocks,  and  after  the   said  first   day  of    August,  they     when  they  cease 
shall  no  longer  be  fundable  at  the  pleasure  of    the   holder,  but  shall  be  to  be  fundable, 
receivable  in  payment  of  public  dues,  except  the  export  duty  on  cotton, 
and  payable  six  months  after  the  ratification  of  a  treaty  of  peace,  as 
specified  on  their  faee.     All  treasury  notes   not  bearing  interest,  issued     Fur,dineof  trea- 
after  the  first  day  of  December,  eighteen   hundred   and   sixty-two,  and  sury  notes  issued 


100  FIRST  CONGRESS.     Sess.  III.     Ch.    9.     186S. 

after  that  time  and  within  ten  days  after  the  passage  of  this  act,  shall  be  fundable  in  seTen 
rfte'rintliteerassagePer  cent"  bon(ls  or  stock  until  the  first  day  of  August  next ;  and  after 
of  this  act.  the  said  first  day  of  August,  shall  be  fundable   only  in  bonds   bearing 

interest  at  the  rate  of  four  per  cent,  per  annum,  and  payable  at  any  time 
not  exceeding  thirty  years  from  the  date  thereof;  and  all  such  notes  not 
funded,  shall  be  receivable  in  payment  of  all  public  dues  except  the  export 
duty  on  cotton,  and  shall  be  paySble  six  months  after  the  ratification  of  a 
Funding  of  call  treaty  of  peace  between  the  Confederate  Government  and  the  United 
certificates.  States.     All  call  certificates,  bearing  eight  per  cent,  interest,  shall,  -with 

the  accrued  interest,  be  fundable  on  or  before  the  first  day   of  July, 
eighteen  hundred  and  sixty-three,  into  bonds  of  the  Confederate  States, 
bearing  interest  at  the  rate  of  eight  per  cent,  per  annum,  and  payable  at 
any  time  not  exceeding  thirty  years  after  their    date  :     Provided,  That 
the  accrued  interest  aforesaid,  may,  at  the  option  of  the  holder,  be  paid 
Certificates  ont-  instead  of  being  funded.     All  call  certificates  of  every  description,  out- 
July,  ism,  deemed  standing  on  the  first  day  of  July,  eighteen  hundred  d^j|6ixty-three,  shall, 
to  he  honds  bear-  after  that  date,  be  deemed  to  be  bonds  bearing   a|^nnual   interest  of 
ing  interest.  s;x  per  cent.,  and. payable  at  a  date  not  exceeding  thirty  years  from  the 

said  first  day  of  July,  eighteen  hundred  and  sixty-three. 
Monthly  issue  of     Sec.  2.  In  lieu  of  the  power  heretofore  given  by  law  to  the  Secretary 
thorked  DnotS  ex  °^  ^e  Treasury,  to  issue  treasury  notes,  he  shall  be  authorized  to   issue 
ceeding    S50,000,-  monthly,  an  amount  of  such  notes,    bearing  no   interest,  not   exceeding 
0()t>-  fifty  millions  of  dollars,  which  shall  be  receivable  in  payment  of  all  pub- 

lic dues,  except  the  export  duty  on  cotton,  and  payable  within  two  years 
after  the  ratification  of  a  treaty  of  peace  between  the  Confederate  States 
FundiDg  of  said  and  the  United  States,  and  fundable   at   the  pleasure   of    the   holder, 
notes-  during  twelve  months  from  the  first  day  of  the  month  of    their  issue, 

in  bonds  of  the  Confederate  States,  payable  at  any  time  not  exceeding 
Interest  thereon,  thirty  years  after  date,  and  bearing  rates  of   interest  as  follows :     If 
funded  within  twelve  months  from  the  first  day  of  the  month  of    their 
issue,  the  bonds  shall  bear  six  per  cent,  interest  per  annum ;  if  funded 
after  that  period  they  shall  be  fundable  into  bonds  bearing  four   per 
Notes  to  bear  on  cent  interest  per  annum.     These  notes  shall  bear   upon   their  face   the 
month  and  year  of m0Iltn  and  Jear  01>  their  issue,  and  if  not  funded,  shall  be  paid   at   the 
their  issue.  time  specified  on  the  face,  without  interest. 

Authority  here-  gEC.  3,  After  the  passage  of  this  act  the  authority  heretofore  given 
sue^aUcertificates to  issue  call  certificates  shall  cease,  but  the  notes  fundable  into  six  per 
t  o  cease.  Notes  cent,  bonds  may  be  converted  at  the  pleasure  of  the  holder,  into  call 
fundable  into  6 per  certificates,  bearing  interest  at  the  rate  of  five  per  cent,  per  annum,  from 

convertibfe5'  Tntl the  date  of  their  issue-     That  evel7  sudl  certificate  shall  bear  upon  its 

call  certificates,     face  the  monthly  date  of  the  oldest  of  the  notes  which  it  represents, 

Reconvertibility  and  be  convertible  into  like  notes  at  any  time  within  six  months  from 

of  the  call  <="tifi- the  first  day  of  the  month  of  its  monthly  date  aforesaid.     But  every 

cates  into  notes.  .„  J  .,.,..  J         „  in  j  e     • 

Exchange  o  f  certificate  not  rectuverted  within  six  months  from  the  first  day  ot  its 
certificates  not  re-  monthly  date,  shall  be  exchanged  for  a  bond  payable  at  any  time  not 
bondJerted'  for  exceeding  thirty  years  from  the  expiration  of  the  said  six  months,  and 

Notes  fundable  bearing  interest  at  the  rate  of  six  per  centum  per  annum.  Treasury 
into  bonds  bearing  notes  which,  by  the  operation  of  this  act,  become  fundable  into  bonds, 
-1  per  cent,  interest  hearing  a  yearly  interest  of  four  per  cent.,  may  be  converted,  at  the 
into  call  certifi-  pleasure  of  the  holder,  into  call  certificates,  bearing  interest  at  the  rate 
cates  bearing  like  of  four  per  cent,  per  annum  from  their  date,  until  reconverted  or  paid  ; 
interest,  and  said  the  said  certificates  beinsjs  reconvertible  at  any  time  by  the  holder,  into 

certificates      made  ^       i   ,  i     •      n  i        i  -iiii  •      1.1 

reconvertible  into  n°tes  iundable  in  tour  per  cent,    bonds,  and  payable   and   receivable  as 
notes  fundable  in  heretofore  prescribed;  but  the  said  certificates  may  be  redeemed   by  the 
4  per  cent,  bonds,  government,  after  six  months  from  the  ratification  of  a  treaty  of    peace 
ficatesemay°b3erre-  between  the  Confederate  States  and  the  United  States, 
deemed.  Sec.  4.  That  all  bonds  or  registered  stock  authorized  to  be  issued  by 


FIRST  CONGRESS.     Sess.  III.     Ch.    9.     1865.  101 

this  act,  shall  be  payable  not  less  than  thirty  years  after  date ;  but  shall  Bonds  or  stock 
be  redeemable  five  years  after  date,  at  the  pleasure  of  the  government,  ^  "h"°  pn^bie 
and  shall  in  other  respects  conform  to  existing  laws.  and  redeemable. 

Sec.  5.  The  Secretary  of  the  Treasury  shall  use  any  disposable  means     Purchase  of 
in  the  treasury,  which  can  be  applied  to  that  purpose  without  injury  to  treaBary  notes. 
the  public  service,  to  the  purchase  of  treasury  notes  bearing  no  interest, 
and  issued  after  the  passage  of  this  act,  until  the  whole  amount  of  trea- 
sury notes  in  circulation,  shall  not  exceed  one  hundred  and   seventy-five 
millions  of  dollars.  .  ' 

Sec.  6.  The  treasury  notes  hereby  allowed  to  be  issued,  shall  be  of    Denomination  of 
any  denomination  of  not  less  than  five  dollars,  which  is  now  authorized  notes-  i 

by  law,  that  the  Secretary  of  the  Treasury  may  direct.     The  authority   #Vhen  authority 
hereby  given  shall  cease  at  the  expiration  of  the  first  session  of  Con- t0  issue  note3    l  ° 
gress,  after  the  ratification  of  a  treaty  of  peace,   or  at  the  end  of  two 
years,  should  the  war  continue  so  long. 

Sec.  7.    In  addition  to  the  authority  hereinbefore  given  to  the  Secre-     Notes  maybe 
tary  of  the  Treasury  to  issue  treasury  notes,  he  shall  be  allowed  to  issue  nssn\ciQa°tionthof  d|i 
notes  of  the  denominations  of  one  dollar,  and  of  two  dollars,  and  of  fifty  and  ?2,  and   5  0 
cents,  to  such  an  amount  as,  in  addition  to  the  notes  of  the  denomina-  centB. 
ti«n  of  one  dollar,  heretofore  issued,  shall  not  exceed  the  sum  of  fifteen 
millions  of  dollars;  and  said  notes  shall  be  payable  six  months  after  the     When  payable, 
ratification  of  a  treaty  of  peace  between  the  Confederate  States  and  the 
United  States,  and  receivable  in  payment  of  all  public  dues  except  the 
export  duty  on  cotton,  but  shall  not  be  fundable. 

Sec.  8.  That  the  Secretary  of  the  Treasury  be  authorized  to   sell     s^°  °  f  erbonds 
bonds  bearing  six  per  cent,  interest  per  annum,  and  payable  as  hereinbefore  PerrannumetoCany 
directed,  at  par  for  treasury  notes  issued   since  the  first  of  December,  of  the  States,  for 
eighteen  hundred  and  sixty-two,  to  such  of  the  Confederate  States  as  notes  issued,  sinoe 
may  desire  to  purchase  the  same ;    or  he  may  sell  such   bonds,  when  w^'n  '„uaranteed 
guaranteed  by  any  of  the  States  of  the  Confederacy,  upon  such  plan  as  may  by  any   of    the 
be  determined  by  the  Secretary  of  the  Treasury,  for  treasury  notes,  on  States,  for  other 
such  terms  as  he  may  deem  advisable,  to  the  highest  bidder,  and  notnotes' 
below  par  :     Provided,  however,  That  the  whole  amount  of  such   bonds     Proviso, 
shall  not  exceed  two  hundred  millions  of  dollars  :     And   provided  far-     Further  proviso. 
ther,  That  the  treasury  notes  thus  purchased  shall  not  be  reissued,  if 
the  effect  of  such  reissue  would   be   to  increase  the  whole  amount  of 
treasury  notes,  bearing  no  interest,  which  are  in  circulation,  to  a  sum 
greater  than  one  hundred  and  seventy-five  millions  of  dollars.     And  the     Secrotaryof  the 
Secretary  of  the  Treasury  is  also  authorized,  at  his  option,  after  the  first  Treasury  authon- 
of  July,_  eighteen  hundred  and  sixty-three,  to  issue  and  sell,  at  not   less  8ell  coupon  bonds. 
than  par,  as  estimated  in  treasury  notes,  coupon  bonds   of   the   Confed- 
erate States,  bearing  six  per  cent,  interest  per  annum,  and  payable  as 
hereinbefore  directed.     The  said  coupons  to  be  paid   at  the  pleasure  of    The  coupons  to 
the  owner,  either  in  the  currency  in  which  interest  is  paid  on  other  be  paid  either  in 
bonds  of  the  Confederate  States,  or  else  in  cotton  certificates  which  cur,r.e°°y  or  cotton- 

CGrtincutcs 

pledge  the  government  to  pay  the  same  in  cotton  of  the  quality  of  New     Cotton  to  be  paid 
Orleans  middlings.     The  said  cotton  to  be  paid  at  the  rate  of  eight  at  what  rate,  and 
pence  sterling  per    pound,  and  to  be  delivered  at  any  time  within   six  when  and  where  to 
months  after  the  ratification  of  a  treaty  of  peace  between  the  Confeder- 
ate States  nnd  the  United  States,  at  any  or  all  of  the  ports  of    New 
Orleans,  Mobile,  Savannah,  Charleston  or  Wilmington,  as  the  Secretary 
of  the  Treasury  may  direct :     Provided,  however,  That  the  bonds  hereby     Proviso. 
authorized,  shall  not  exceed  one  hundred  millions  of  dollars,  and  shall 
be  applied  only  to  the  absorption  of  treasury  notes,  as  prescribed  in  this 
act. 

Sec._  9.  That  it  shall  be  the  duty  of  the  Secretary  of  the   Treasury,  th^uo  b^made 
immediately  after  the  passage  of  this  act,  to  make  publication  of  a  copy  in  each  State. 


102  FIRST  CONGRESS.     Sess.   III.     Ch.  10.     1863. 

thereof  in  each  State,, in  at  least  two  newspapers  published  in  the  State, 
and  to  have  said  publication  continued  until  the  first  day  of  August, 
eighteen  hundred  and  sixty-three. 

Approved  March  23,  1863. 


March  26,  1863.  Chap.  X. — An   Act   to   Regulate   Impressments. 


Impressments  of      ^le  Congress  of  the  Confederate  States  of  America  do  enact,  That 
forage  or  other  pro- whenever  the  exigencies  of  any  army  in  the  field   are  such  as  to  make 
perty   authorize^  impressments  of  forage,  articles  of  subsistence  or  other   property  abso- 
fc>r  the  a"rmy!SSary  lutely  necessary,  then  such  impressments   may  be  made  by  the  officer  or 
officers  whose  duty  it  is  to  furnish  such  forage,  articles  of  subsistence  or 
other  property  for  such  army.     In  cases  where  the  owner  of   such  pro- 
Value  thereof  to  perty  and  the  impressing  officer  cannot  agree  upon  the  value  therof,  it 
be  determined  b  y  shall  be  the  duty  of  such  impressing  officer,  upon  an  affidavit  in  writing 
appraisement.        Q£  ^e  owner  0f   Such  property,  or  his  agent,   that  such   property  was 
grown,  raised  or  produced  by  said  owner,  or  is  held  or  has  been  pur- 
chased by  him,  not  for  sale  or  speculation,  but  for  his   own  use  or   con- 
sumption, to  cause  the  same  to  be  ascertained  and  determined  by  the 
judgement  of  two  loyal  and  disinterested  citizens  of  the  city,  county  or 
parish  in  which  such  impressments  may  be  made  ;  one  to  be  selected  by 
the  owner ;  one  by  the  impressing  officer ;    and  in  the  event  of  their 
disagreement,  these  two  shall  choose  an  umpire  of  like  qualifications, 
'.   whose  decision  shall  be  final.     The  persons  thus  selected,  after   an  oath 
to  appraise  the  property  impressed,  fairly  and   impartially,  (which  oath, 
as  well  as  the  affidavit  provided  for  in  this  section,  the  impressing  officer 
is  hereby  authorized  to  administer  and  certify,)  shall  proceed  to   assess 
just  compensation  for  the  property  so  impressed,  whether  the   absolute 
ownership,  or  the  temporary  use  thereof,  only  is  required. 
Payment     t  o      SEq.  2.  That  the  officer  or  person  impressing  property,  as   aforesaid, 
owners  of  proper-  shall,  at  the  time  of  said  taking,  pay  to  the  owner,  his  agent  or  attorney, 
Iton  "fixedly  "the  *^e  compensation  fixed  by  said  appraisers ;  and  shall  also  give  to   the 
appraisers.  owner,  or  person  controlling  said  property,  a  certificate,  over  his   official 

Certificate  to  he  signature,  specifying  the  battalion,  regiment,  brigade,  division  or  corps 
given  by  the  ufflcert^,j1jj1  -^  j^j  gs;  that  said  propert y  is  essential  for  the  use  of  the 
making  the    1m-  ..  -,,  .     •    *     -1       ^         -,*.-  ,  ,  ,      ,      1    * 

pressment,  to  the  army,  could  not  be  otherwise  procured,  and  was  taken  through  .absolute 

owner.  What  to  necessity ;  setting  forth  the  time  and  place,  when  and  where  taken,  the 
be  ">eited  m  the  the  amount  of  compensation  fixed  by  said  appraisers,  and  the  ^sum,  if 
Certificate  taken  any>  paid  f°r  the  same.  Said  certificate  shall  be  evidence  for  the  owner, 
as  evidence  for  the  as  well  of  the  taking  of  said  property  for  the  public  use,  as  the  right  of 
owner.  ^he  owner  to  the  amount  of  compensation  fixed  as  aforesaid.     And   in 

case  said  officer  or  person  taking  said  property  shall  have  failed  to  pay 
the  owner  or  his  agent,  said  compensation  as  hereinbefore  required,  then 
When  payment  said  owner  shall  be  entitled  to  the  speedy  payment  of  the  same   by  the 
to  be  made  by  dis-  pr0per  disbursing  officer;  which,  when  so  paid,  shall  be  in  full  satisfac- 
tion of  all  claims  against  the  government  of  the  Confederate  States. 
How  value    o  f     Sec.  3.  Whenever  the  appraisement  provided  for  in  the  first  section 
the  property  asses-  of  this  act,  shall,  for  any  reason,  be  impracticable  at  the  time  of  said 
»ed,   when    ap-  impressment,  then  and  in  that  case  the  value  of  the  property  impressed 
practicable  at  time  sriall  be  assessed  as  soon  as  possible,  by  two  loyal  and  disinterested  citi- 
of  impressment,     zens  of  the  city,  county   or   parish,  wherein   the   property  was   taken, 
chosen  as  follows  :     One  by  the  owner,  and  one  by  the   Commissary  or 
Quartermaster  General,  or  his  agent,  who,  in  case  of  disagreement,  shall 
choose  a  third  citizen,  of  like  qualifications,  as  an  umpire,  to  decide  the 
matters  in  dispute ;  who  shall  be  sworn  as  aforesaid,  who  shall  hear  the 


FIRST  CONGRESS.     Sess.  III.     Cat    10.     1863.  103 

proofs  adduced  by  the  parties,  as  to  the   value   of    said   property,,  and 
assess  a  just  compensation  therefor,  according  to  the  testimony.  . 

Sec.  4.  That  whenever  the  Secretary  of  war  shall  be  of  opinion  that  gecretary  o  f 
it  is  necessary  to  take  private  property  for  public  use,  by  reason  of  the  war  may  take 
impracticability  of  procuring' the  same  by  purchase,  so  as  to  accumulate  private  property 
necessary  supplies  for  the  army,  or  the  good  of  the  service,  in  anyforpu  1CUS0- 
locality,  he  may,  by  general  order,  through  the  proper  subordinate  offi- 
cers, authorize  such  property  to  be  taken  for  the  public  use  ;  the  com-  Compensation  to 
pensation  due  the  owner  for  the  same  to  be  determined,  and  the  value  owner  to  be  deter- 
fixed  as  provided  for  in  the  first  and  second  sections  of  this  act.  of  jmpressnlent. 

Sec.  5.  That  it  shall  be  the  duty  of  the  President,  as  early  as   prac-     Commissioners 
ticable  after  the  passage  of  this  act,  to  appoint  a  commissioner  in  each  to  be  appointed  in 
State  where  property  shall  be  taken  for  the  public  use,  and  request   the  oac 
Governor  of  such  of  the  States  in  which  the  President  shall  appoint 
said  commissioner,  to  appoint  another  commissioner,  to   act  in   conjunc- 
tion with  the  commissioner  appointed  by  the  President,  who  shall  receive     Their  pay  and 
the  compensation  or  eight  dollars  per  day,  and  ten  cents  per  mile   as  mi'eage- 
mileage,  to  be  paid  by  the  Confederate  Government.     Said  commission-     To  eonstit'ute  a 
ers  shall  constitute  a  board,  whose  duty  it  shall  be  to  fix  upon  the  prices l30",  '.    ,  .. 

.  .-,,,  r>ii  ■  i  i'<      '  i  Their  duties. 

to  be  paid  b/  the  government,  tor  all  property  impressed  or  taken  tor 
the  public  use  as  aforesaid,  so  as  to  afford  just  compensation  to  the 
owners  thereof.  Said  commisssoners  shall  agree  upon  and  publish  a 
schedule  of  prices  every  two  months,  or  oftner  if  they  shall  deem  it 
proper  ;  and  in  the  event  they  shall  not  be  able  to  agree  in  any  matter 
confided  to  them  in  this  act,  they' shall  have  power  to  appoint  an  umpire 
to  decide  the  matter  in  dispute,  whose  decision  shall  be  the  decision  of 
the  board ;  and  said,  umpire  shall  receive  the  same  rate  of  compensation 
for  the  time  he  shall  serve,  allowed  to  said  commissioners  respectively  : 
Provided,  That  said  commissioners  shall  be  residents  of  the .  State  for  Proviso. 
which  they  shall  be  appointed ;  and  if  the  Governor  of  any  State  shall 
refuse  or  neglect  to  appoint  said  commissioner  within  ten  days  after  a 
request  to  do  so  by  the  President,  then  the  President  shall  appoint  both* 
commissioners,  by  and  with  the  advice  and  consent  of  the  Senate. 

Sec.  j3.  That  all  property  impressed  or  taken  for  the  public  use,  as     What   property 
aforesaid,  in  the  hands  of  any  person  other  than  the  persons  who  have to  te.  Pa'^  *"r  .ac* 
raised,  grown  or  produced  the  same,  or  persons  holding  the  same  for  g^edule  of  prices 
their  own  use  or  consumption,  and  who  shall  make  the  affidavit  as  here-  fixed  by  the  com- 
inbefore  required,  shall  be  paid  for  according  to  the  schedule  of  prices  missioners. 
fixed  by  the  commissioners  as  aforesaid.     But  if  the  officer  impressing 
or  taking  fo*  the  public  use  such  property,  and  the  owner  shall  differ  as 
to  the  quality  of  the  article  or  property  impressed  or  taken,  as  aforesaid, 
thereby  making  it  fall  within  a  higher  or  lower  price  named  in    the 
schedule,  then  the  owner  or  agent,  and  the  officer  impressing  or  taking, 
as  aforesaid,  may  select  each  a  loyal  and  disinterested  citizen,  of  the 
qualifications  as  aforesaid,  to   determine  the  quality   of  said   article  or     Quality  o  f  the 
property,  who  shall,  in  case  of  disagreement,  appoint  an.  umpire  of  like  ProPerty  or  article 
re      I-  j  l  ■      J      ••         -c  i    r.     li        '  £C  ■  ■■       impressed  or 

qualifications,  and  his  decision,  it   approved  by  the  officer   impressing,  taken,  how  ascer- 
shall  be  final ;  but  if  not  approved,  the  impressing  officer  shall  send  the  tained. 
award  to  the  commissioners  of  the  State  where  the  property  is   impres- 
sed, with  his  reasons  for  disapproving  the  same,  and  said  commissioners 
may  hear  such  proofs  as  "the  parties  may  respectively  adduce,  and   their 
decision  shall  be  final:     Provided,    That  the   owner  may  receive  the     Proviso.. 
price  offered  by  the  impressing  officer,  without  prejudice  to  his  claim  to 
receive  the  higher  compensation. 

Sec.  7.  That  the  property  necessary  for  the  support  of  the  owner  and  What  property 
his  family,  and  to  carry  on  his  ordinary  agricultural  and  niechanical  "°°^entromT1™g 
business,. to  be  ascertained  by  the  appraisers,  to  be  appointed  as  provided  quantity    thereof. 


104  FIRST  CONGRESS.     Sess.  III. '  Ch.    11.     1863. 

How  ascertained,  in  the  first  section  of  this  act,  under  oath,  shall  not  be  taken  or  impres- 
sed for  the  public  use ;  and  when  the  impressing  officer  and  the    owner 
cannot  agree  as  to  the  quantity  of  property  necessary,  as  aforesaid,  then 
the  decision  of  the  said  appraisers  shall  be  binding  on  the  officer  and 
all  other  persons. 
Payment     for      Sec.  8.  Where  property  has  been  impressed  for  temporary  use,  and-  is 
property    impres-  \os^  01.  destroyed  without  the  default  of  the  owner,  the  Government  of 
use    lost^iTdeZ  tne  Confederate  States  shall  pay  a    just  compensation  therefor;    to  be 
troyed  without  de- ascertained  by  appraisers  appointed  and  qualified  as  provided  in  the  first 
iaultof  the  owner,  section  of  this  act.     If  such  property  when  returned  has,  in  the  opinion 
in  th°e  public'use8  of  the  owner,  been  injured    whilst  in   the   public   use,  the    amount    of 
damage  thereby  sustained,  shall  be  determined  in  the  manner  described 
in  the  third  section  of  this  act,  the  officer  returning  the  property  being 
authorized  to  act  on  behalf  of  the  government ;  and  upon  such  inquiry, 
the  certificate  of  the  value  of  the  property,  when   originally  impressed, 
shall  be  received  as  prima  facte  evidence  of  the  value  thereof. 
Impressment  of      Sec.  9.  Where  slaves  are  impressed  by  the  Confederate    Government 
t  aves,    ow  made.  t0  labor  on  fortifications  or  other  public  works,  the  impressment  shall  be 
made  by  said  government  according  to  the  rules  and  regulations  provided 
in  the  laws  of  the  State  wherein  they  are  impressed  ;  and  iii  the  absence 
of  such  law,  in  accordance  with  such  rules  and.  regulations  not  incon- 
sistent with  the  provisions  of  this   act,  as  the   Secretary  of    War   shall 
Proviso.  from  time  to  time  prescribe  :     Provided,  That  no  impressment  of  slaves 

shall  be  made  when  they  can  be  hired  or  procured  by  the  consent  of  the 
owner  or  agent. 
What  slaves  not      SEc.  10.  That  previous  to  the  first   day  of  December  next,  no   slave 
out  thfeoonsent'of  ^a'DOr'nS  on  a  farm  or  plantation,  exclusively  devoted"  to  the  production 
the  owner.  of  grain  and  provisions,  shall  be  taken  for  the  public  use  without   the 

consent  of  the  owner,  except  in  case  of  urgent  necessity. 
Trial  and  puish-      Sec.  11.  That  any  commissioned  Or  non-commissioned    officer  or   pri- 
^d'   °-f  toffiCfrSvate  who  shall  violate  the  provisions  of  this  act,  shall   be   tried   before 
violating  this  act.  the  military  court  of  the  corps  to  which  he  is  attached,  on  complaint 
made  by  the  owner  or  other  person ,  and  on  conviction,  if  an  officer,  he 
shall  be  cashiered  and  put  into  the  ranks  as   a  private;    and  if 'a   non- 
commissioned officer  or  private,  he  shall  suffer  such  punishment,  not  in- 
consistent with  military  law,  as  the  court  may  direct. 
•     Approved  March  26, 1863. 


A     il  2   1863        CnAP.  XI. — An  Act  to  alter  and  amend  An  Act  entitled  "An  Act /of  the  sequestration  of 

-     - I the  estates, property  and  effects  of  alien  enemies   and  for  indemnity    of  citizens  of  the 

Confederate  States,  and  persons    aiding  the   same    in  the   existing  war  with  the  United 
1SG1,  Aug.  30.  States,"  approved  August  30.  1861,  and  An  Act  altering  and   amending  the    same,  ap- 

1862,  Feb.  15.         proved  on  the  loth  day  of  February,  1862. 

Leasing  of  se-  The  Congress  of 'the  Confederate  States  of  America  do  enact,  That 
questered  land,  on  any  district  court  of  the  Confederate  States  may,  in  its  discretion,  direct 
T;™o  „a"i  ^"^any  of  its  receivers  to  lease  out  any  sequestered  land  withinhis  district, 

mines  or    beds   ot       ^    ,  .   ,  ,  n  i      -i     •  ii 

copper,  lead,  iron,  on  which  are  any  mines  or  beds  of    copper,  lead,  iron,  coal,  saltpetre   or 
Ac.  other  minerals,  for  a  period  not  exceeding  three  years,  and  in  such  man- 

ner, and  upon  such  terms  as  the  court  may  prescribe,  and   such   orders 
may  be  made,  either  by" the  court,  or  by  the  judge  thereof,  in  vacation. 

Approved  April  2,  1863. 


FIRST  CONGRESS.     Sess.  III.     Ch.   12,  13,  14,  15.    1863.'  105 

Chap.  XII. — An  Act  to  authorize  the  discharge  of  certain  civil  officers  from  the  military      April  2,  1SC3. 
service   of  the  Confederate  States.  ^  ' 

The   Congress  of  the  Confederate   States  of  America  do  enact,  That     Officers  or  pri- 
any  officer,  non-commissioned  officer  or  private  now  in  the   military  ser- Tates  ln  'ne  ™"j- 
vice  of  the  Confederate  States,  who  has  been  elected  or  appointed  since  e^o^appointed  to 
entering  said  service,  or  who  may  hereafter  he  elected   or   appointed   a  certain  civil  offices. 
Senator  or  Representative  in   Congress,  or  in  any  State  Legislature,  a t0   be  discharged 
judge  of  the  circuit,  district  or  superior  courts  of   law  or  equity  in  any  rom  aerTlcei 
State  of  the  Confederacy,  district  attorney,  clerk  of  any  court  of  record, 
sheriff,  ordinary,  judge  of  any  court  of  probate,  collector  of  State  taxes, 
not  to  exceed  one  for  each  county,  parish  recorder,  upon  furnishing  the    - 
Secretary  of  War  with  evidence  of  such   election  or  appointment,  if  an 
officer,  his  resignation  shall  be  promptly  accepted,  and  if  a  non-commis- 
sioned officer  or  private,  he  shalLb'e  honorably  discharged  by,  the  Secre- 
tary of  War.     " 

Approved  April  2, 1863. 


Chap.  XIII — An  Act  to  provide    for  continuing  in  service  seamen  and  ordinary  seamen      April  2  1S63. 
now  in  the  service  of  the  Confederate  Sttftes.  


The  Congress  of  the  Confederate  States  of  America  do  enact,  That  Seamen  and  or- 
all  seamen  and  ordinary  seamen  now  in  the-  service  of  the  Confederate  dinary  seamen 
States,  between  the  agesf>f  eighteen  and  forty-five,  and  whose  term  of  ^ice  wiu  e;tpjre 
service  will  expire  before  the  end  of  the  war,  shall  be  continued  in  the  betae  the  end  of 
service  for  three  years  from  the  date  of  their  original  enlistment,  unless  the  war. t0  be  con- 
the  war  shall  have  sooner  ended.  •       ""* 

Approved  April  2,  1863. 


Chap.  XIV. — An  Act  to  authorize  the  appointment  of  a  register  and  an  additional  clerk      April  4,  1863. 
and  a  draughtsman   for  the  Navy  Department. 


The  Congress  of  the  Confederate  States  of  America  do  enact,  That  Appointment  of 
the  Secretary  of  the  Navy'  be  authorized  to  appoint  a  register,  at  a  register,  draughts- 
salary  of  one  thousand,  eight  hundred  dollars  per  annum ;  a  draughts-  ™onaiaclerknin  the 
man,  at  a  salary  of  one  thousand,  two  hundred  dollars  per  annum;  and  Navy  Department. 
an  additional  clerk,  at  a  salary  of  one  thousand,  two  hundred  dollars  per  Their  salaries. 
annum. 

Approved  April  4,  1863. 


Chap.  XV. — An  Act  to  authorize  the  Secretary  of  the  Xavy  to  emjiloy  the  best  pilots  for      April  4,  1863. 
service  in  the  Confederate  Marine. • 


TJie  Congress  of  the  Confederate  States  of  America  do  enact,  That  Secretary  of  the 
the  Secretary  of  the  Navy  be,  and  is  hereby  authorized,  to  employ  ^*y  *  °  emPI.°7 
for  service  on  board  of  vessels,  used  or  owned  by  the  Confederate  States  onVeseU  of  "the 
for  purpose  of  running  the  blockade  of  any  of  the  ports  of  the  Confed-  C.  S.,  running  the 
eracy,  the  most  skillful  pilots,  on  such  terms  as,  to  him,  shall  seem  best  blockade. 
and  requisite  to  secure  their  services,  either  by  the  month,  or  the  single 
or  round  voyage. 

Approved  April  4,  1863. 


106  FIRST  CONGRESS.     Sess.  III.     Ch.  16,  17,  18,  19.     1863. 

April  4,  1S63.  Chap.  XVI. — An  Act  to  change  the  title  of  engineers  in  the  Navy. 

Title  of  certain       The  Congress  of  the  Confederate  States  of  America  do  enact,  That 

nav'v^haneed'to  *^e  twe^ve  engineers  in  the  Navy,  authorized  by  the  act  number  three 

chief  engineers,     hundred  and  sixty-two,  approved  April  twenty-first,   eighteen  hundred 

and   sixty-two,    shall   hereafter    be   known    and    designated   as   chief 

engineers. 

Approved  April  4,  1863. 


April  11,  lSfi.3.     Chap.  XVII. — An  Act  for  the  relief  of  certain  officers  of  the  Navy  and  of  the  Marine 
: Corps. 


Leave  of    a  b  -       The  Congress  of  the  Confederate    States  of  America  do  enact,  That 
rertaeinPaorBacerrof the  Secretary  of  the  Navy  cause  to  be  paid  to  those  officers  of  the  Navy 
the  navy  and  ma-  and  Marine  Corps,  who  resigned  from  the  Navy  and  Marine  Corps  of  the 
rine    corps,    who  United  States,  in  consequence  of  secession,  and  who    were  arrested  and 
res^gned^from^the  ;mpriSOned  in  consequence  of  such   resignation,  and   who   subsequently 
corps  of  the  U.  S.  joined  the  Navy  and   Marine  Corps   of    the  Confederate  States,  leave  of 
absence  pay  for  and  during  the  term  of   such   imprisonment,  and   up    to 
the  time  oi"  their  appointment  in  the  Navy  and  Marine  Corps  of  the  Con- 
federate States. 

Approved  April  11,  1863. 


April  11  1863.      Chap.  XVIII. — An  Act  to  amend  An  Act  entitled  "An  Act  to  authorize  the  Secretary  of 
the    Navy    to    make  certain    contracts,    without  advertising  for   proposals,"  ap2>rovcd 


1861,  Aug.  29.         'August  29th,  1861. 

Secretary  of  the  Ihe  Congress  of  the  Confederate  States  of  America  do  enact,  That 
Navy  authorized  (.j^  a]}0ve  entitled  act  be  so  amended  as  to  authorize  the  Secretary  of 
supplies  for  the  the  Navy,  in  case  he  should  deem  it  advisable,  to  contract  for  all  sup- 
navy  without  ad-  plies  required  for  .the  navy,  without  advertising  for  proposals  as  required 
VosalSsing  f°r  Pr°"  ^  law  :     Provided>  [That]  this  "act  shall  expire  at  the  end  of  the  present 

Proviso.  war- 

Approved  April  11, 1863. 


April!3, 1863.  6hap.  XIX. — An  Act  to  prohibit  the  punishment  of  soldiers  by  whipping. 


Punishment  of      The  Congress  of  the  Confederate   States  of  America  do  enact,  That 

soldiers  by  whip-  from  anci  after  the  passage  of  this  act,  it  shall  not  be  lawful  for   any 

ping,  prohibited.    court.  martial  or  military  court  to  cause  any  soldier  in  the  service  of  the 

Confederate  States  to   be  punished  by  whipping,   or  the  infliction  of 

stripes  upon  his  person ;  and  that  all  laws  and  customs  contravening  the 

provisions  of  this  act,  be,  and  the  same  are  hereby,  repealed. 

■    Article  XX  o  f      Sec.  2.  That  article  twenty  of  the  Articles  of   War,  be  so  amended 

the  articles  of  war,  as  to  read  as  follows  :     "All  officers  and  soldiers  who  have  received  pay, 

or  have  been  duly  enlisted  in  the  service  of  the  Confederate  States,  and 

shall  be  convicted  of  having  deserted  the  same,  shall  suffer   death   or 

confinement  .in  a  penitentiary,  with  or  without  hard    labor,  for   a  period 

not  less  than  one  year,  or  more  than  five,  or  such  other  punishment,  not 

inconsistent  with  the  provisions  of  this   act,  as   the    court   martial   or 

military  court  may  determine." 

Approved  April  13,  1863. 


FIRST  CONGRESS.     Sess.  III.     Ch.    20,  21.     1863. 


107 


Chap. 


XX. — An  Act  to  exempt  contractors  for  carrying    the    mails    of  the    Confederate 
States,  ajid  the    drivers  of  post  coaches  and  hacks  from  military  service. 


April  U,1S63. 


The  Congress  of  the  Confederate  States  of  America  do  -enact,  That     Co°trac?°6r^a^ 
the  contractors  for  carrying  the  mails  of    the   Confederate   States,  shall  ^m'"^  '"„ 
be  exempt  from  the  performance  of  military  duty  in  the  armies  of  the  military  duty. 
Confederate  States,  from  and  after  the  passage  of   this  act,  during  the 
time  they  are  such  contractors  :     Provided,  That  no  more  than  one  con-     Proviso, 
tractor,  shall  be  exempt  on  any  one  route,  and    that   no  more    than    one 
member  of  any  firm  of  contractors  shall  be    exempt,  and    no    contractor  • 

on  any  route  of  less  than  ten  mfles  in  length  and  on  which  the  mail  is 
carried  on  horse,  shall  be  exempt  under  this  act ;  and  if  one  or  more 
members  of  any  such  firm  be  exempt,  from  age  or  other  cause,  from  the 
performance  of  military  duty,  the  other  member  or  members  of  such 
firm  shall  not  be  'exempt  by  this  act,  on  account  of  being  mail  contrac- 
tors :  And,  provided  further,  That  no  person  to  whom  a  contract  for  Further  proviso, 
carrying  the  mails  may  be  transferred,  with  the  consent  of  the  Post- 
Office  Department,  after  the  passage  of  this  act,  shall  be  exempt  from 
military  service  on  that  account. 

Sec.  2.  That  the  drivers  of  post  coaches  and  hacks  for  carrying  the  Drivers  of  post 
mails,  on  all  routes  where  the  weight  of  the  mails  requires  that  they  f^^g  h^k* 
should  be  carried  in  coaches  or  hacks,  shall  be  exempt  from  military  mails,  likewise  ex- 
service  in  the  armies  of  the  Confederate  Sta,tes,  from  and  after  the  pas-  empied  from  mili- 
sage  of  this  act,  so  long  as  they  continue  to  be  employed  as  such  dri- tary  servico- 
vers  :  Provided,  The  contractor  by  whom  any  such  driver  is  employed, 
shall  take  and  subscribe  an  oath,  to  be  furnished  to  the  enrolling  officer, 
that  the  weight  of  the  mails  on  his  route  requires  the  use  of  coaches  or 
hacks  for  their  conveyance,  and  that  he  has  not  a  greater  number  of 
drivers  employed  in  his  service  than  are  indispensible  to  enable  him  to 
fulfil  his  contract  for  carrying  the  mails,  and  that  he  will  not,  while  a 
contractor,  employ  a  greater  number  of  drivers  than  may  be  indispensa- 
bly necessary  for  that  purpose,  and  that  he  will  give  notice  to  the  en- 
rolling officer  when  any  such  driver  ceases  to  be  in  his  employment. 

AprRovEn,  April  14,  1863. 


Proviso. 


Chap.  XXI. — An  Act  for  the  relief  of  the  Brtins/vick  and  Albany  railroad  company  Aprill6,1863. 


Preamble. 


Whereas,  The  Brunswick  and  Albany  railroad,  in  the  State  of  Geor- 
gia, has  been  run  and  used  as  a  military  necessity,  from  the  month  of 
September,  eighteen  hundred  and  sixty-one,  to  the  present  time,  and 
no  charge  for  the  use  of  the  said  road  has  bean  made  by  the  proprie- 
tors thereof,  against  the  government :  Therefore,  to  preserve  the  said 
railroad  from  being  broken  up  or  destroyed, 

The  Congress  of  the  Confederate   States  of  America    do   enact,  That     Provision    for 
the  stock  and  bonds  of  the   Brunswick  and   Albany  railroad    company,  ^unTwick  °  1  nd 
'returned,  or  which  may  be  returned  to  the  receiver  at  Savanah,  as   pro- Albany  railroad 
perty  of  alien  enemies,  and  sequestered,  or  which  maybe  sequestered  by  company, 
decree  of  the  proper  courts,  shall  not  be    sold  at  public  auction,   nor  x 

otherwise  disposed  of  during  the  continuance  of  the  war,  but  shall,  after 
the  ratification  of  peace  between  the  Confederate  States  and-  the 
United  States,  be  appraised  in  the  following  manner  :  One  appraiser 
shall  be  appointed  by  the  judge  of  the  district  court  of  the  Confederate 
States  for  the  district  of  Georgia  ;  another  shall  be  appointed  by  the 
board  of  directors  of  said  company;  and  these  two  shall  appoint 
a  third,  and  their  appraisement  shall  be  made  under  oath  and  in  writing, 
and  filed  with  the  clerk  of  the  said  district  court.     When  the   said  ap- 


108  FIRST  CONGRESS.     Sess.  III.     Ch.    22,  23,  24.     1863. 

praisement  shall  be  made,  the  said  company  shall  have  the  privilege  of 
paying,  within  ninety  days  thereafter,  to  the  receiver  at  Savannah,  the 
amount  of  said  appraised  value ;  and  upon  such  payment,  the  possession 
and  title  to  the  said  stock  and  bonds,  shall  vest  in,  a>nd  be  transferred  to 
Proviso.  the  said  company :     Provided,  however,    That  by  accepting  the  relief 

hereby  granted,  and  upon  payment  of  the  said  appraised  value,  the  said 
company  shall  be  held  and  taken  to  have  relinquished  all  claim  against 
the  Confederate  States,  for  compensation  for  the  use  of  their  said  rail- 
road. 

Approved  April  16,  1863. 


April  16,  1863.  Chap.  XXII. — An  Act  to  allow  minora  to  hold  commissions  in  the  Army. 


Minora  allowed       The  Congress  of  the  Confederate  States  of  America  do  enact,  That 

to   hold   commis-  fr0m  and  after  the  passage  of  this  act,  commissions  in  the  Army  of  the 

sions  in     e  army.  (j0I1fec[erat.G  States,  and  in  the  Provisional  Army  of  the   Confederate 

States,  may  be  issued  to  persons  under  twenty-one  years  of  age,  except 

in  the  case  of  officers  who  are  required  by  law  to  give  bond. 

Approved  April  16,  1863. 


Al)ril  16    1S60       Chap.  XXIII. — An   Act  to  authorize  the  increase  of  the   compensation  of  route  agents, 
and  to  increase  the  per  diem  allowance  to  special  agents  of  the  Post-Office  Department. 


Maximum  com-  The  Congress  of  the  Confederate  States  of  America  do  enact,  That 
p«nsa.uon  to  route  fronl  an(j  after  the  passage  of  this  act,  the  maximum  compensation  to 
v?ee  of  the  Post-  he  paid  to  route  agents  in  the  service  of  the  Post-Office  Department, 
Office  Department,  shall  not  exceed  twelve  hundred  dollars  per  annum. 

Compensation  of  SEC-  2-  That  from  and  after  the  passage  of  this  act,  the  annual  corn- 
special  agents.       pensation  of  special  agents  of  the  Post-Office  Department  shall  be  sixteen 

rr       iv        •  j  hundred  dollars  per  annum;  and  thev  shall  also  be  allowed  the  sum  of 
.travelling    ana  ,.  r ,         _        77.  J  ....  .  A  ... 

incidental  expen-  three  dollars  per  day  tor  their  travelling  and  incidental  expenses  while" 
ses  allowed.  actually  engaged  in  travelling,  on  the  business  of  the  Department. 

Approved  April  16, 1863. 


April  16   1363.  Chap.  XXIV. — An  Act  tit  establish  a  preferred  mail  across  the  Mississippi  River. 


Mail  route  to  be      The  Congress  of  the  Confederate    States  of  America  do  enact,  That 
established  across  the  Postmaster  General  of  the  Confederate  States-is  authorized  to  estab- 
River.     'ssl3bippl  lish  a  mail  route  for  the  .more  speedy  transmission  .of  letters  and  dis- 
patches, only,  between  the  States  lying  east  and  those  lying  west  of  the 
Rate  of  postage.  Mississippi  River.     Postage  on  mail  matter  to  be  sent  by  said  route  shall 
be  prepaid  at  the  rate  of  fifty  cents  for  each  half  ounce  ;  but  in  calcu- 
lating the  weight  of  such   mail  matter,  any  fraction  of  an^unce  less 
than  a  half  shall  be  regarded  as  a  half  ounce. 
Letters  and  dis-      gEC,  2.  Letters  and  dispatches  for  the  route  hereby  authorized  shall 
preference  overall ^ave  preference  over  all  other  mail  matter  in  the' transmission  of  the 
other  matter.         mails  across  the  Mississippi  Iliver. 
T,„„f oh„r„„       Sec.  3.  The  Postmaster  General  is  authorized  to  establish  regulations 

Postmaster  tren-  ■  .,....„..    ° 

oral   to   establish  for  the  prompt  mailing,  forwarding,  and  distributing  ot  mail  matter  on 


FIRST  CONGRESS.     Sess.  III.     Ch.  25,  26.     1863.  109 


said  route,  and  he  may  apply  the  money  arising,  from  time  to  time,  from  necessary   rcgula- 
le  postage  thereon  in  the  emj 
ie  safer,  more  frequent,  and-  ir 
ails. 
Approved  April  16, 1863. 


the  postage  thereon  in  the  employment  of  couriers,  or  other  means,  fWp™i,Bm™,,j"ir- 
the  safer,  more  frequent,  and-  more  rapid  transmission  of  said  preferred  rising  irom  the 
mails.  postage. 


Chap.  XXV. — An  Act  to  prevent  the  absence  of  officers  and  soldiers  ivihoul  leave.  April  16,  1S63. 


The  Congress'  of  .the  Confederate    States  of  America  do  enact,  That     Officers  or   sol- 
no  officer  or  soldier  of  the  army  shall  receive  pay  for  any  period  during  iiers  absent  with- 
which  he  may  he  absent  without  leave,  or  beyond  the  leave  granted,  ™ 
from  competent  authority,  according  to  the  regulations  of  the   army : 
Provided,  That  this  restriction  shall  not  affect  the  sick  and  wounded  in     Proviso, 
hospitals. 

Sec.  2.  In  order  to  enforce  the  requirements  of  the  foregoing  section,     length   of  ab- 
it  is  hereby  made  the  duty  of  commanding  officers  of  companies  to  state  s™fae  Gutsier ^nd 
'upon  the  muster  and  pay-rolls' of  their  companies  the  length  of  time  any  pay  rolis. 
officer  or  soldier  has  been  absent  therefrom,  without  leave  of  competent 
authority,  since  the  previous  payment,  when  the  deduction  of  pay  for   Deduction  of  pay 
such  absence  will  be  made  by  the  quartermaster  from  the  amount  other-  for  absence. 
'  wise  due  the  officer  or  soldier ;  and  any  commander  of  a  company  who    Forfeiture  incur- 
shall  fail  to  note  such  absence  on  the  muster  and  pay-rolls  of  the  com-1,0*1   °J  B;mT" 
pany  shall  be  required  to  refund  to  the  Government  the  amount  forfeited  for  faii,lre  to  note 
by  such  absent  officer  or  soldier,  unless  it  shall  already  have  been  received  ouch  absence. 
from  the  officer  or  soldier  so  absent. 

Sec.  3.  Officers  shall  certify  upon  honor  on  their  pay  accounts  whether    What  facts  offi- 
they  have  or  have  not  been  absent,  without  leave  by  competent  Authority,  cers  ***  required 
within  the  time  for  which  they  claim  pay ;  and-if  absent  without  leave,  ™y  aaeourifoa. 
they  shall  state  in  their  certificates  the  time  and  period  of  such  absences. 
In  like  manner,  commanding  officers  of  companies  shall  certify  on  honor 
on  their  pay  accounts'  that  they  have  stated  fully  and  correctly  on  the 
muster  and   pay-rolls  of  their  companies  the  length  of  time  each  officer 
and  soldier  of  the  company  has  been  absent  without  leave  since  the  last 
payment  of  the  company. 

Sec  4.  That  this  act  shall  not  be  be  construed  to  relieve  any  officer  or     This  act  not  to 
private  from  any  other  penalty  to  which  he  may  be  liahle  by  existing  rclleye.  from  ether 

f  ',    ..  J  l  J  J  J  ^penalties. 

laws  or  regulations. 

Approved  April  16, 1863. 


CnAP.  XXVI. — An  Act  to  amend  the  several  acts  prescribing  themode  of  publishing  ike      April  16,  1863. 
laws  and  resolutions  of  the  Confederate  States.  -j 


The  Congress  of  the  Confederate  States  of  America  'do  enact,  That    1861>  *'eb-  ?'• 
it  shall  be  the  duty  of  the  Attorney  General  to  select  from  the  Aug.  5.' 

laws  and  resolutions  of  the  present  and  future  sessions  «<f  the     1862,  Feb.  17. 
Corgresa  such  ag  may  be  of  a  public  nattfre,  and  which,  in    his 
judgment,  require  immediate  publication,  and  cause  the  sa,me  to     Publication    of 
be  inserted  weekly,  for  four  weeks,  in  three  public  gazettes  pub-  JutJ^V^Von0" 
lished  in  each  State,  selecting  such  .gazettes  as  shall,  in  his  judg- llTess. 
ment,  most  generally  distribute  ihe  laws  and  resolutions  through 
the  entire  limits  of  the  several  States. 

Sec.  2.  Any  printer  or  publisher  who  may  desire  to  print  and 

2 


110  FIRST  CONGRESS.    Sess.  III.    Chap.  27,  28,  29,  SO.     1863. 

Printers  or  pub- publish  an  edition  of  the  laws  of  the  Confederate  States,  may  do 
»r  puMisa^ncd I-  so  ".*  h's  own  expenBe  and  for  his  own  benefit;  and  the  Attorney 
tionof  the  laws.     General  shall  grant  a  certificate  of  authentication   to  any  such 

Attorney  GeDe-  edition  of  the  laws  as  shall  conform  to  the  standard  now  required 
rai  to  grant  »cer-for  th    prjntinfr  ancj  publication  of  the  laws.     Any  edition  of  the 

tincote  of  autiien- .  l  .     &  .  ,      i     ,,  .,    n  1,  J    „  1.11 

tication.  laws  so  authenticated  shall  avail  for  all  purposes  for  which  the 

official  publication  may  now  be  used. 

Approved  April  16,  1863. 

■ 


April  16,  1863.     Chap.  XXVILt— An  Act  to  amend  "An  Act  to  establish  the  Bureau  of  Indian  Affairs,' 


The  Congress  of  the  Confederate  States  of  America  do  enact,  That 

the  second  section  of  the  of  an  act  entitled  "  An  Act  to  establish 

.  1861,  Mar.  15.    tbe  bureau  of  Indian  Affairs,"  approved  March  fifteenth,  eighteen 

Appointment  of  hundred  and  sixty-one,  be  so  amended  as  that  the  clerk  authorized 

Clerk  of  Bureau  of  therein  may  be  appointed  without  the  advice  and  consent  of  the 

Indian  Affairs.        Senate. 

Approved  Aprif  16,  1863. 


April  16,  1S63.  Chap.  XXVIII. — An  Act  relating  to  ap2>eals  from  the  Commissioner  of  Patents. 


Parly  appealing  The  Congress  of  the  Confederate  States  of  America  do  enact,  That 
from  decision  of  hereafter  in  all  cases  of  appeal  from  the  decision  of  the  Commis- 
Pa™ntsS1toersta°tes,or,er  °f  Patents,  touching  the  grant  of  a  patent,  the  appellant 
the  grounds  of  his  shall,  before  the  appeal  is  sent  up,  state  in  writing  his  grounds 
sppeal  in  writing.  ancj  reasons  for  said  appeal,  and  file  the  same  with  said  Commis- 
«cnd°up1aaiu,UEtate-8'one:r'  and  tue  Commissioner  shall  send  up  the  said  statement 
incnt.  along  with  the  other  papers  in  the  case.  • 

Approved  April  16,'  1863. 


April  16,  1863.     Chap.  XXIX. — An  Act  to  authorise  the  Commissioner  of  Patents  to  purchase  books  for 
! —  the  Library  of  the  Patent  Office. 


Commissioner  of     The  Congress  of  the  Confederate  States  of  America  do  enact,  That 

Patents  authorized  the  Commissioner  of  Patents  be,  and  he  is  hereby  authorized  to 

forTe^iibrar"0^ exPend  from  thc  Patent  fund  an  additional  sum  of  five  huudred 

his  office.  dollars  in  the  purchase  of  necessary  books  for  the  library  of  his 

office. 

Approved  .April  16, 1863. 


April  16,  1863.     Chap.  XXX. — An  Act  explanatory  of  An  Act  entitled  "  An  Act  to  authorize   the  Preti- 

■ : dent   to  accept  and  place   in   the    Service  certain  regiments    and   battalions  heretofore 

raised,"    approved  on  the  eleventh  day  of  October,  eighteen  hundred  and  sixty-two. 

Aetof  1862,  Oct.  The  Congress  of  the  Confederate  Sfates  of  America  do  enact,  That 
11,  eh.  39,  J  2  not  the  second  section  of  the  act  entitled  "An  Act  to  authorize  tho 
^sbctso  ^t^  President  to  accept  and  place  in  theservice  certain  regiment! 
general  officers  to  and  battalions  heretofore  raised,"  approved  on  thc  cloventb.  day 


FIRST  CONGRESS.     Sess.  III.     Ch.  31,  32,  33.     1862.  Ill 

orOctobcr,  in  the  year  one  thousand  eight  hundred  and  sixty- appoint  any  of  the 
two,  shall  not  be  so  construed  as  to  authorize  any  general  officer  officers  of  regi- 
to  appoint  any  of  the. officers  of  said  regiments  and  battalions.  "ns'proTided^for 
That  said  regiments  and  battalions  shall  have  the  right  within  by  said  section, 
ninety-days,  on  a  day  to  be  fixed  by  the  commander  of  tho  bri- 
gade for  that  purpose,  to  elect  such  officers  as  volunteers  have  Such  officers  to 
heretofore  been  authorized  to  elect:  Provided,  That  this  act  shall  bo^eiected. 
riot  apply,  to  any  case  where  such  office  has  heretofore  been  filled 
by  election. 

Approved  April  16,  1863. 


Proviso. 


Chap.  XXXI. — An  Act  for  the  relief  of  certain  officers  and  soldiers  from  the- State  of     April  16,  1863. 

Missouri. 


■ 


■    * 

The  Congress  of  the  Confederate  States  of  America  do  enact,  That    Appropriation  to 
the  sum  of  seventy -five  thousand  dollars  be,  and  is  hereby,  appro-  pay  certain  officers 
priated  outof  any  money  in  the  Treasury  not  otherwise  appro-  ji^,.™6;11  g^te 
priated,  to  pay  the  officers  and  men  of  the  Missouri  State  Guard  QUard. 
(after  their  transfer  to  the  Confederate  States,)  who,  from  impri- 
sonment, absence,  and  other  accidental  causes,  have  not  received 
their  pay,  under  such  rules  and  regulations  as  the   Secretary  of 
"VWar  may  proscribe. 

Approved  April  16,  1863.  ^ 


Chap.  XXXII. — : An  Act  to  prov  de  for  the  execution  of  deeds    Ity  Marshals    in  certain      April  17,  1863. 

cases.  ~~ 


The  Congress  of  the  Confederate  States  of  America  do  enact,  That    Deeds  for  pro- 
in  all  cases  where  sales  of  real  property  were  made  under  jndg-P'i'y  sold  "od.er 
inents  or  decrees  of  the  courts  of  the  United  States  by  the  Mar-Qj™^  °he  tj8 
shais  of  such  courts,  within  any  of  the  Confederate  States  before  S.  t,»  be  made  by 
the  separation  of  such  States,  respectively,  from  the  Union,  upon  tb_e  Marshals  of 
which  the  Marshal  had  at  the  time  of  such   separation  made  na^  'ju'dement" 
deed  of  conveyance;  such  deed  shall  be  made  by  the  Marshal  of  were,  rendered, 
the  district  in   which   the  judgment  was  rendered,  according  to 
the   m«de   prescribed    by   the   thirty-second   section    of  the  act 
approved  March  sixteenth,  one  thousand  eight  hundred  and  sixty- 
one,  entitled  "An  Act  tofljstablish  the  Judicial  Courts  of  the  Con- 
federate States  of  America." 

Approved  April  17,  1863. 


Chap.  XXXIII. — An  Act  to  establish  a  Volunteer  Navy.  April  18,  1863. 


The  Congress  of  the  Confederate  States  of  America  do  enact,  That  Private  armed 
the  President  of  the  Confederate  States  is  hereby  authorized  to  re-  vessels _  to  be  re- 
coivc  in  to  the  service  of  the  trovernment  private  armed  vessels,  to  be  °?lved  int>the«er- 

,.  ,  ^  ,'.  ,.,v»    vice  an0-  organized 

organized  into  a  volunteer  navy,  and  to  appoint  and  commission  offi-  into  a  volunteer 
cers  for  the  same,  who  shall  serve-during  the  war,  unless  soonerdis- Havy- 
charged,  under  rules  and  regulations  hereinafter  prescribed,  and  offi^PPomtment  01 
such  as  may  hereafter  be  established  :  Provided,  however,  That  no    Proviso. 


112  FIRST  CONGRESS.  •  Sess.  III.     Ch.   33.     1S62. 


eivccl 


vessel  of  .less  capacity  than   one  hundred  tons   shall  be  received 
into  said  volunteer  service. 

Sec.  2.  Any  person  or  persons  applying  for  service  under  this 
What    required a,ct,  shall  arm,  man,  provide  and  furnish  the  vessel  or  vessels  to  be 
of  applicants  for  used  at  fais  or  their  own  expense,  and  shall  furnish  in  writing  to 
service  under  this|]le  Secretary  of  the  Navy  the  name,  armament  and  character  of 
such  vessel  or  vessels,  and  the  names  of  the  persons  to  be  commis- 
sioned and  warranted  as  officers,  with  the  evidence  of  their  char- 
acter and  fitness  for  the  service;  and  if,  in  the  judgment  of  the 
President,  the  vessel  or  vessels  shall  be  fit  for  the  service,  and  the 
partiesnamed  as  officers  be  worthy  to  command,  the  President 
shall  be  adthorized  to  receive  such  vessel  or  vessels  into  the  volun-' 
teer  navy  of  the  Confederate  States  of  America,  and  to  commis- 
sion  the  officers  for  the  same  to  serve  during  the  war,  unless 
sooner  discharged. 

Sec.  3.  The  grades  of  commissioned  officers  of  the  volunteer 

Graces  of  com-  navy  shall  be  as  follows  :  commander,  first  lieutenant,  second  lieu- 

miseioned  "officers,  tenant,  assistant  snrgeon,and  first  and  second  assistant  engineers. 

And  the  President  may  direct  the  Secretary  of  the  Navy  to  issue 

Warrants  to  is- warrants  to  such  masters,  boatswains,  gunners,  carpenters,  and 

sue   to  masters,  sailmakers  as   he  may  deem  necessary  for  such  service;  and  the 

boatswains,    gun-  „     ,  ~.  J  i      n   u  r  n  -n  i 

ners,  etc.  pay  of  the  officers  and  crew  shall  be  as  follows:  For  a  commander, 

Paj  of  officers twChty-fiye   dollars  per  month;    for  a'  first  lieutenant,  twenty 
and  crew.  dollars  per  month;    for  a   second  lieutenant,  fifteen  dollars  pSr 

month;  for  an  assistant  surgeon,  fifteen  dollars  per  month  ;  for  an 
assistant  engineer,  fjjben  dollars  per  month;    for  a  second  assis- 
tant engineer,  ten  dollars  per  month;  for  warrant  officers,  ten  dol- 
lars per  month;  for  seamen,  five  dollars  per  month;  but  siich  pay 
shall   be  given  only 'fur    sea  service.     And  the  President   may 
prescribe  a  uniform  for  the  officers  and   seamen;    and  when  any 
Uniform  for  of-  vessel  or  vessels  shall  be  prepared  for  service  and  received  under 
fleers  and  seamen,  the  provisions  of  this  act,  it  or  they  shall  be  under  the  control  and 
Control  of  ves-  dh-eetion  of  the  President;  and  subject  to  all  the  laws,  rules  and 
regulations  of  the  regular  navy  of  the  Confederates  States,  except 
as  otherwise  provided- for  in  this  act.     It  shall  be  the  duty  of  the 
Bescripiive  list c'&mmande.r  of  every  such  vessel  to  transmit  to  the  Secretary  of 
of  crew,  shipping  the  Navy,  as  .early  as  practicable,  after  the   organization  of  his 
articles  and   eon- crew,  a  descriptive  list  thereof,  together  with  a  duplicate  of  their 

tract   fur    division    ,  ■  •',  ,..  am  j      *•  a  i  a         a   i     a 

of  prize  money,     shipping  articles  or  enlistment  rolls,  and  of  the  contract  between 

owners,  officers,  and  crew,  for  the  division  of  prize  money. 

Authority  to      Sec.  4.  That  the  vessels  of  the  volunteer  nav.y  are  authorized  to 

se"ize,  capture  and  destroy  upon  the  stui  or  within  the  ebb   and 

flow  of  the  tide,  all  vessels  and  property^of  the  United  States,  and 

of  the  citizens  thereof;  and  ninetj'  per  cent,   of  the  value  of  all 

Forfeiture  to  such  captures,  less  the  costs  and  expenses  of  adjudication  shall  be 

owners,  etc.,  of  forfeited,  and  accrue  to  the  benefit  of  tho  owners,   officers  and 

vessels    making  ,.   .*,  ,  ,  .  ,  in  i  i 

eauturcs.  crews  of  the  vessels  making  such  captures;  and  all  vessels  and 

Vessels  and  pro- property  captured  as  aforesaid  shall  be  proceeded  against  and  ad- 

perty  captured jjudicated  as  m  other  cases  of  prize  under  the  laws  of  the  Confed- 

a^ainst ' ° °ee  *   eraf-e  States,  which  are  hereby  extended  over  tho  same;  and  the 

proceeds  accruing  from   such  condemnations  shall  be  distributed 

Distribution   of  under  order  of  the  court  having  jurisdiction  thereof,  according 

proceeds  accruing  to  the  written  agreement  between  the  parties  entitled  to  the  same; 

irom  condemca- but  jf  tnere  j^g  n0  aicn  written  agreement,  then  one  half  to  the 

owners  of  the  vessel,  and  the  other  half  to  the  officers  and  crews, 

according  to  the  rules  prescribed  for   the  distribution    of  prize 

money  in  the  regular  navy. 


vessels. 


FIRST  CONGRESS.     Sess.  .III.     Ch.   34.     1863.  113 

Sec.  5.  All  vessels,  goods  and  effects,  the  property  of  any  citi-    Vessels,  etc,  ro- 
zen  of  the  Confederate  States,  or  of  any  persons  resident  in,  %nd?*Pt"™^ub°i;°n=(; 
under,   the  protection   of  the  Confederate  States,  or  of   persons  the  c.S.  to  be  re- 
pormanently  within  the  territories  and  under  the  protection  of  stored  to  owners  on 
any  foreign  prince,  government  or  State  in  amity  with  the    Con-Pa?ment  of  sal" 
federate  States,  which  shall  have  been  captured    by  the  forces  of    "  ' 
the  United  States  of  America,  and  recaptured  by  vessels  commis- 
sioned under  this  act,  shall  be   restored  t»  their   lawful   owners, 
upon  payment  by  them  of  a  just  and    reasonable   salvage,   to    be 
determined  by  the  agreement  of  the  parties  mutually  concerned, 
or  by  the   decree  of    any   court   having  competent  jurisdiction, 
Andsuch  salvage  shall  be  distributed  amongst  the  owners,  officers     Sa'va«e:  how 
and  crews  of  the  vessels  making  such  captures,  accordijBto  the   1S  n  u  e 
manner  and  upon  the  principles  heretofore  provided  for^n  cases 
of  capture  and  prize. 

Sec.  6.  The  owners,  officers  and  crews  of  vessels  commissioned     Compensation 
under  this  act,  shall  be  entitled  to  receive  from   the   treasury  of S'JS  ;n "h^u.^S.' 
the  Confederate  States,  twenty -five  per  cent,  of  the  value  of  every  service,  and  for 
armed  vessel,  or  military  or  naval   transport  in  the  service  of  thecaPturinSPrl30"~ 
United  States,  which  they  may   burn,  sink,  or  destroy,  and  theeisonsue  vesSe3- 
sum  ot  twenty-five  dollars  for  every  prisoner  captured  on    board 
such  veasel/ir  transport,  and  brought  into  the  Confederate  States. 
And  the  Secretary  of  the  Navy  is  hereby  authorized  to  distribute    Howdistributod. 
the  compensation  accruing  under  this  section,  in  the    same    man- 
ner .and   on   the    same  principles   as   hereinbefore   provided   in    Questions  of  rank 
cases  of  prize  and  capture.  All  questions  of  relative  or  assimilated  between  regular 
rank  btwecn  the  regular  and  volunteer  navy,  shall  be  decided  by  and  volunteer 
the  President.  l^Cl^f^ 

«  ■'  ■    rr     mi  •    •  n  ky  1'residcnt. 

oec.  7.  The  remaining  ten  per  cent,  of  all  prize  and  compen-  io  per  cent,  of 
sation  money  accruing  under  this  act,  shall  be  paid  into  the. prize  and  compen- 
treasury  of  the  Confederate  States,  to  be  held  by  the  government  sa^°°nT0° thJ tr°ea.- 
as  a  fund  for  the  maintenance  of  such  persons  as  may  be  sm7;  for  what  pur- 
wounded,  and  of  the  widows  and  orphans  of  those  slain  while  pose  and  how  dis- 
engaged in  such  service,  to  be  assigned  and  distributed  as  shall tribuli;t!- 
hereafter  be  provided  for  by  law. 

Approved  April  18,  1863. 


Chap.  XXXIV. — An  Act  to  amend  An  Act  entitled  '{An  Act  to   secure  copyrights  to  ait-      April  18, 1863. 
thors  and  composers"  approved  May  21,  1861.  1S61    May  21 

The  Congress  of   the  Confederate  States  of  America  do  enact,    That     R.'Sb^    60cfeur£(1 
any  person  now  being-  a  citizen  or  resident  of   the   Confederate  States  of  0°  g'.  "who  obtain6 
America,  loyal  to  the  government  thereof,  who  had  secured  a   copy  right  ed  copyrights    in 
in  any  book,  map,  musical  composition,  print  or  engraving,  under  the  lawsbook3-  &c->  unrlei' 
of  the  United  States,  before  the  separation  of  these  States  therefrom,  shall  ^eglaws   of    tbe 
be  entitled  to  all  the  rights,  privileges  and  remedies  secured  to   authors    '," 
and  composers,  by  the  act  to  which  this  act  is  an  amendment,  upon  com- 
plying with  the  several  requirements  made  of  authors  and  composers  by 
the  aforesaid  act:     Provided,  That  in  ascertaining  the  term  of  any  copy-     Proviso, 
right,  the  period  during  which  it  was  enjoyed  under  the  laws  of.  the  United 
States,  shall  be  computed. 

'  Sec.  2.  Any  author,  composer  or  designer,  who  is  a  citizen  of  the  Con-  Eights  secured 
federate  States,  and  loyal  to  the  government  thereof,  and  who  has  any  to  .such  citizens 
interest,  in  the  form  of  a  per  centage,'on  the  sales  or  otherwise,  in  a  copy-  hna "opyrigM^ob- 
right  obtained  under  the  laws  of   the  United   States,  and   owned  by  an  tained  under   tho 


114  FIRST  CONGRESS.     Sess.  III.     Ch.    $5,  36.     1863. 

laws  of  the  U,  S.,  alien  enemy,  shall  have  all   the   rights,  privileges  and   remedies   of    the 
ene   '  «    ?         °  0WBer  thereof,  under  the  conditions  and  restrictions  provided   in  the   pre- 
eeeding  section  of  this  act:     Provided,  That  nothing  in  this  section  shall 
be  so  construed  as  to.  prejudice  any  interest  which  may  be  held  by  a  loyal 
citizen  of  the  Confederate  States,  other  than  the  author,  in  any  copyright 
owned  by  an  alien  enemy,  or  the  rights  of  the  Confederate   States  under 
the  sequestration  a,cts,  to  the  copies  of  a*ny   book,  map,  musical   composi- 
tion, print  or  engraving,  published  by  an  alien  enemy. 
.Remedies  for  in-      gEC-  3    Any  author,  designer  or  publisher,  who   may  become   entitled 
copynght6 "before*0  tne  benefit  of  the  provisions  of  the  first  section  of    this  act,  shall  have 
tho'passage  of  this  all  the  remedies  for  any  infringement  of  his  or  her  copyright,  which  may 
act-  have  occurred  before  the  passage  of  this  act,  which  would  exist  had   such 

infringeiAit  occurred  subsequent  to  its  passage. 

Approved  April  18,  1S63. 


April  22, 1S63.  Chap.  XXXY. — An  Act  to  establish  a  Nitre  and  mining  Bureau. 

Act     o  f     1S62, 
April  11,  ch.  26.  The    Congress  of  the    Confederate    States  of  America   do   enact,  That 

Nitre  and  mm-  the  officers  authorized  and  appointed  under  the  Act  entitled  £'  An  Act  for 
ing  bureau  estab-  the  organization  of  a  corps  of  officers  for  the  working  of  nitre  caves,  etc.," 
passed  the  eleventh  of  April,  one  thousand  eight  hundred  and  sixty-two, 
together  with  such  additional  officers,  as  are  authorized  by  the  provisions 
of  this  act,  shall  constitute  an  independent  bureau  of  the  War  Depart- 
ment, to  be  entitled  "  the  nitre  and  mining  bureau." 

Sec.   2.  Be  it  further  enacted,  That  said  bureau  shall   have    charge   of 
Duties.  ajj  tue  (jut,ies  prescribed  in  the  second  section  of  said  act,  and,  shall  besides, 

be  charged  with  all  duties  and  expendituresconnec ted  with  the  mining  of  iron 
copper,  lead,  coal,  etc.,  so  far  as  it  shall  be  deemed  necessary  to  supply  the 
Powers  of  super- military  necessities  of  the  country  ;  and  the  superintendent  thereof  shall, 
intend.ent.  .   under  the  Secretary  of  War,  have  full  power  to  make  such  leases  of   real 

estate  and  purchases  of  fixtures  as  are  necessary  or  appurtenent  to  any 
mines  it  may  deem  expedient  to  open  or  work  on  government  account; 
and  may  also  contract,  subject  to. the  approval  of  the  Secretary  of  War," 
for  such  supplies,  by  purchase  or  otherwise,  of  all  copper,  lead,  iron,  coal, 
zinc  and  such  other  minerals  as  may  be  required  far  the  prosecution  of  the 
war. 
Officers.  Sec.  3.  Be  it  further  enacted,  That  said  bureau   shall  consist  of   one 

lieutenant  colonel  as  superintendent,  three  majors  as  assistant  superintend- 
ents, six  captains  and  ten  lieutenants,  in  which  shall  be  included  the  officers 
Their   pay  and  0f  tjje  present  nitre  corps,  who  shall  have  the  same  pay  and   allowances 

allowances.  -i   j.e         tc  c  1  e  *i  j  • 

prescribed  tor  officers  01  cavalry  01  the  same  grades. 
Approved  April  22,  1863. 


April  22, 1863.      Chap.  XXXVI. — An  Act  to  am' nd  An  Act  entitled  "An  Act  to  provide  fojr  an  increase  of 
— 7— « — iQfio  the  Quartermaster  and  Commissary  Departments"  approved  February  15,  "1S62. 

Feb.  15,  amended. 

Quartermasters      The  Congress   of    the    Confederate  States  of  America  do  enact,  That 
and  commissaries  the  act  entitled  "  An  Act  to  provide  for  an  increase  of  the  quartermaster  and 

not  to  employ  as  COmmissary  departments,"  approved  February  fifteenth,  eighteen  hundred 
clerks,  persons  lia-        .     .  J        {  l      .'        Ir      .      ,         .  J       ,,,?.,.  .1 

ble  to  military  ser- ano-  sixty-two,  be,  and  the  same  is   hereby  amended,  by    striking  ouj,    the 
vice.  proviso  at  the  end  of  the  same,  and  inserting  in  lieu  thereof  the  following: 

Provided,  That  no  quartermaster,  assistant  quartermaster,  commissary,  or 


FIRST  CONGRESS.,    Sess.  III.     Ch.  37,  38.     1863.  115 

assistant  commissary,  be  authorized  to  employ  as,  a  clerk   any  onf  liable 
to  military  service ;  and  the  commanding  officer   of   quartermasters,   as- 
sistant quartermasters*  commissaries,  or  assistant  commissaries,  may  detail     Fersonsdi tailed 
from  the  ranks  under  his  command,  such  person   or  persons  as  may  he  fronl  the  ranks  for 

,  •■,,•«•  /••!  i  •  j.      i  *  such  eervice. 

necessary  for  service  m  the  offices  of   said  quartermasters,  assistant  quar- 
termasters, commissaries  and  assistant  commissaries  :  Provided,  That  only     Proviso, 
disabled  soldiers  shall  be  so  detailed,  while   one  can  be  found  for  such 
service." 

Approved  April  22,  1863. 


Chap    XXXVII. — An  Act  to   liq«id<tte  a   claim  due   to  the  State  of  Alabama,  for  the     April  22,  1863. 

steamer  Flurida.  * 

* 
The    Congress  of   the   Confederate  Stales  of,  America  do  enact,   That     State    o  f  Ala-  . 

the  Secretary  of  the  Treasury  pay  to  the  proper  authorities  of  the  State  of  5am* ,to  be,  Paid 
j  j    i    j  ri  t  tor     the     stcunicr 

Alabama,  the  sum  of  ninety  thousand  dollars,  being  the  sum  paid  by  said  jfioriUa. 
State  for  the  steamer  Florida,  which  vessel  was  turned  over  by  said  S,  tate 
to  the  Confederate  States,  for  a  gun-boat. 

Sec.  2.  He  it  further  enacted,  That  the  said  sum  of  ninety  thousand  dol-     Payment  to  be 
lars,  be  paid  in  bonds  of  the  Confederate  States,  bearing   interest   at  the  i^^j&J£%£? 

7i  '  o,  bearing  o  percent. 

rate  of  eight  per  centum  per  annum,  and  payable  at  not  less  than  twenty,  interest-. 

nor  more  than  thirty  years,  and  redeemable  at  the  option  of    tha^govern-      When  bonds 

merit,  after  five  rears,  which  bonds  the   Secretary  of  the  Treaiifc  is  au-W!lble,  anii    re" 

,,  ft,.'     ,         .        •  '  »  •  V  decmaule. 

thoTized  to  issue.  • 

Approved  April  22,  1863. 


CrcAP.  XXXVIII.- — An  Act  to  lay  taxes  for  the  common  defence,  and  carry  on  the  Gov-     Anvil  24  ""1863. 
ernment  of  the    Confederate  States.  1! _ — . 

■  The  Congress  of  the  Confederate  States  of  America  do  enact,    That, 
there  shall  be  levied  and  collected  upon  the  value  of  all  naval  stores,  salt,  Naral  stores,  salt, 
wines  arid  spii'ftuous  liquors,  tobacco,  manufactured 'or  unmanufactured,  }Tllles>  l"l"ors,  to- 
•otton,  wool,  flour,  sugar,  molasses,  syrup,  rice,  and  other  agricultural   fro-  flour°su°  ar  molas- 
ducts,  held  or  owned  on  the  first  day  of   July  next,  and   not  necessary  for  ses,  rice,  &c,  held 
family  consumption,  for  the  unexpiiied  portion  of  the  year  eighteen   hun-on- lst  Jury, 1863- 
dred  and  sTxty-three,  and  of  trie  growth  or  production  of  any  year  preced- 
ing the  year  eighteen  hundred  and  sixty-three,  a  tax  of  eight  per  centum  ;  ,    per  cent- 

°,    '       J„  a  '  '  ,       i  i       J.  i        ,&       '        i  .     '  on  value, 

ana  on  all  moneys,  bank  notes  or  other  currency  on    hand,  or  on  deposite,      Moneys     and 

on  the  first  day  of  July  next;  and  on  the  value   of  all    credits  on    which  srf&its: 
the  interest  has  not  been  paid,  *held   or  owned   by   any  person,  co-partner- 
ship or  corporation,  on  the  first  day  of  July  next,  and«not  employed   in  a 
business,  the  income  derived  from  which  is  taxed  under  the  provisions  of    ^       .  .. 
this  act,  there  shall  be  levied  and  collected  a  tax  of  one  per  cent. :     Pro-  CRaU 
vided,  That  all  moneys  owned,  held  or  deposited  beyond  the  limits  of  the     Moneys    owned 
Confederate  States,  shall  be  valued  at  the  current  rate  of  exchange  in  Con  -jVjJ?,01*  J1 °t£"ncd  ^ 
federate  treasury  notes,  and  the  said  tax  shall  be  assessed  on  the  first   day*,""^0  a  te  ^QaJ 
of  July  next,  or  as  soonjhereafter  as  may  be  practicable,  and  be  collected  rate. 


n  tl 
obc 


on  the  first  day  of  October  next,  or  as  soon   thereafter  as  may  be   practi-     When  taxes  to 

ii  •"  J  1       »     be    assfssed     and 

„  .  .  .  when  collected. 

Sec.  2.  Every  person  engaged  or  intending  to  engage  in  any.  business  Business  to  be 
named  in  the  fifth  section  of  this  act,  shall,  within  sixty  days  after  the  registered  within 
passage  of  this  act,  or  at  the  time  of  begining  business,  and  on  the  first  day  ^Jage  of  ac^arrd 
of-  January  in  -each  year  thereafter,  register  with  the   district   collector,  in  i  s  t   January  in 


116  FIRST  CONGRESS.     Ssss.  III.     Ch.   38.     1863. 

* 

each  year  thereaf-  sucli  fo^m  as  the  commissioner  of  taxes  shall  prescribe,  a  true  account  of 
the  name  and  residence'  of  each  person,  firm  or  corporation  engaged  or  in- 
terested in  the  business,  with  a  statement  of  the  time  for  which,  and   the 
place  and  manner  in  .which  the  same  is  to  be  conducted,  and  of  all    other 
facts  going  to  ascertain  the  amount  of  tax  upon  such  business  for  the  past 
or  the  future,  according  to  the  provisions  of  this  act.     At  the  time  of  such 
•  Snocific  tax  fluid  ^S'^'T'  tnere  sli a.1 1  be  paid  to  the*  collector  the  specific   tax  for  the   year, 
St  time  of  registry,  ending  on  the  next  thirty-first  of  December,  and  such  other  tax  as  may  be 
due  upon  sales  or  receipts  in  such  business*  at  the  time  of    such    registry, 
as  herein  provided ;  and  the  collector  shall   give   to   the   person  making 
such  registry  a  copy  thereof,  with  a  receipt  for  the  amount-  of  tax   then 
paid. 
Defaulters   pay      Sec.  3.  Ai«r  person  failing  to  make  the  registry,  and  to  pay  the  tax  re- 
double tax.  quired  by  the  preceding  section,  shall,  in  addition  to  all  other  taxes   upon 
his  business,  impWed  by. this  act,  pay  double  the   amount  of   the   specific 
tax  on  inch  business,  and  a  like  sum  for  every  thirty  days  of  such   failure. 
Separate   regis-      Sec.  4.  Except  where  herein  otherwise  provided,  there  shall  be  a  sepa- 
try  to  be  kept.  .     yate  registry  and  tax  for  each  business  mentioned  in   the   fifth  section   of 
this  act,  and  for  each  place  of  conducting  the  same ;  but  no  tax  shall  be 
required  for  the  mere  storage  of  goods  at  a  place  other  than  the  registered 
place  of  business.     Upon  every  change  in  the  place  of  conducting  a  reg- 
istered business,  there  shall  be  a  new  registry,  but  no   additional    tax  shall 
In  case  of  death  be  required.     Upon  the  death  Of  any  person  conducting  a  business   regis- 
or  change  of  place,  tevei  and  taxed  as  herein  required,  or  upon  the  transfer  of  the  business  to 
raado.  °  anotheijgfce  .business  shall  not  be  subjected  to  any  additional  tax,  but  there 
shall  beTTfew  registry  in  the  name  of   the  person  authorized  by  law^to 
continue  the  business. 
Tax  ou  certain      Sec.  5.  That  upon  each  trade,  business  or  occupation  hereinafter  named, 
vell^endini   gj^j^e  following  taxes  shall  be  levied  and  paid  for  the  year,  ending  on   the 
beoomber,  °  1863,  thirty-r^rst  of.  December,  eighteen  hundred  and  sixty-three,  and  for   each 
and  for  oaob  year  and  every  year  thereafter,  viz : 

thereafter,  viz  j   Bankers  shall  pay  five  hundred  dollars.     Every  person  shall  be  deemed 

■takers  $500.         ,       ,  ...  *'.i       J         ■  /-    .  •  1       1  1  /■    1 

a  banker  withm  the  meaning  of  this  act  who  keeps  a  place   ot    business 

,  where  credits  are  opened  in  favor  of  any  person,  firm  or   corporation,   by 

the  deposit  or  collection  of  money  or  currency,  and  by  whom  the  same,  or 

any  part  thereof,  shall  be  paid  out  or  remitted  upon  the  draft,    check   or 

Danks  of   issue  order  of  such  creditor ;  but  not  to  include  any  bank  legally  authorized  ta 

and  curtain  agents,  ;ssue  notes  as  •"circulation  .nor  aa-ents  for  the  sale  of   merchandize  for   ac- 

not  included.  ,     p  ,  P     , 

count  ot  producers  or  manufacturers. 

Auctioneers  $50      II-     Auctioneers  shall  pay  fifty  dollars  and  two  and  a  half -per- centum 

and  two  and  a  half  on  the  gross  amount  of  sales  made:     Provided,  however,  That  on  all  sales 

per  cent  on  gross  at  auction  of  stock  or  securities  for  money,  the  tax  shall  be  one  fourth   of 

sales.     One  fourth  .  J <  .      7    .,    ,  ■ . 

of  onoperceut.  on  one  Pe>'  centum  on   the  gross  amount   ot    sales.     Every  person   snail    be 
stock,  deemed  an  auctioneer,  within  the  meaning„of  this -act,  whose  occupation 

it  is  to  offer  properh-  for  sale  to  the  highest  or  best  bidder  at  public   out- 
cry.    The  tax  upon   the  auctioneers  shall    be  deemed  a  tax  upon  the  per- 
gonal privilege,  to  be  paid  by  each  individual  engaged  in  the  business,  and 
Ho  tax ^ on  -por-  without  regard  to  the  place  at  which  the  same  is  conducted.     No.tax  shall 
raxed6"''5'0™  aD   ^e  required  upon  auction-sales  made  for  dealers  in  a  business  registered  and 
J;axed  and  at  their  place  of  business,  or  upon  official  sales  at  auction,  made 
Dy  judicial  or  executive-officers,  or  by  personal  representatives,  guardi[a]ens 
or  committees.    . 
Wholesale- dcil-    *HI.  Wholesale  dealers  in  liquors  of  any  and  every  description,  including 
era  in  liquors,$200  distilled  spirits,    fermented  liquors,  and    wines  of  all  kinds,  shall  pay    two 
gross  aales0.ent'  °D  DUndr®l*clollars,  and  five  per  centum  on"the  gross  amount  of    sales  made. 
Every  person,  other  than  the  distiller  or  brewer,  wdio  shall  sell  or  offer  for 
sale,  any  such  liquors  or. wines  in  quantities  of  more  than  three  gallons  at' 

' 


FIRST  CONGRESS.     Sess.  Ill,     Ch.    38.     1863.  117 

one  time,  to  the  same  purchaser,  shall  be  regarded  as  a  wholesale  dealer  in 

liquors,  within  the  meaning  of  this  act.     All  persons  who  shall  sell,  or  offer 

for  sale,  any  such  liquors  or  wines,  in  quantities  less  than  three  gallons  at 

one  time  to  the  same  person,  shall  be  regarded  as  a  retail  dealer  in  liquors.      .     .      '       . 
-r-r-r    -»-.       -,    ,      i         ■     t  -iT         i •  j'ii    i       •••.!•  *   j  1  •  Retail  dea  ors in 

IV.  Retail  dealers  in  liquor, including  distdled  spirits,  fermented  liquors,  j;      r8i  $I00  and 

and  wines  of  every  discription,  shall  pay  one  hundred  dollars  and  ten  per  lOperceutongross 
centum  on  the  gross  amount  of  all  sales  made.  sales. 

V.  Retail  dealers  shall  pay  fifty  dollars  and  two  and  a  half  per  centum      Betail    dealers 
,  j,      ,  i         t,  i  .        r      •  „     „    ?5fl  and  two    and 

on  the  gross  amount  of  sales  made.     Every  person  whose  business  or  occu-  a  half  per  ^^ 

pation  it  is  to  sell  of  offer  to  sell  groceries  or  any  goods,  wares,  merchandise 
or  other  things  of  foreign  or  domestic  production,  in  less  quantities  than  a 
whole  original  piece  or  package  at  one  time,  to  the  same  person,  (not  in- 
cluding wines,  spirituous  or  malt  liquors,)  shall  be  regarded  as  a  retail 
dealer  under  this  act :  Provided,  however,  That  any  mechanic  who  shall  Mechanic  selling 
sell  only  the  products  of  the  labor  of  himself  and  his  own  family,  shall  [abo "CexernptS.°B " 
be  exempt  from  this  tax. 

VI.  "Wholesale  dealers  shall  pay  two  hundred  dollars  and  two  and  a  Wholesale  deal- 
half  per  centum  on  the  gross  amount  of  all  sales  made.  Every  person  crs  $"oa  and  tw0 
whose  business  or  occupation  it  iafto  sell  or  offer  to  sell  groceries,  or  any  *,nla  a  Percen* 
goods,  wares  or  merchandise,  of  foreign  or  domestic  production,  by  one  or 

more  original  package  or  piece  at  one  time  to  the  same  purchaser,  not  in- 
cluding wines,  spirituous  or  malt  liquors,  shall  be  deemed  as  a  wholesale 
dealer  under  this  act;  but,  having  been  registered  as  a  wholesale  dealer, 
such  person  may  also  sell,  as  aforesaid,  as  a  retailer. 

VIL,  Pawnbrokers  shall  pay  two  hundred  dollars.     Every  person,  whose     Pawnbrokers, 
business  or  occupation  it  is  to  take  or  receive,  by  way  of   pledge,  favor  or  S-00- 
exchange,  any  goods,  wares  or  merchandise,  or  any  kind  of    personal  pro- 
perty whatever,  for  the  repayment  or  security  of  money  lent  thereon,  shall 
be  deemed  a  pawnbroker  under  this  act. 

VIII.  Distillers  shall  pay  two   hundred  dollars,    and    also   twenty   per      Distillers   $200 
centum  on  the  gross  amount  of  all  sales  made.     Every  person    or  co-part- and  20  percent, 
nership,  who  distills  or  manufactures  spirituous   liquors  for   sale,  shall   be 

deemed  a  distiller  under  this  act :     Provided,  however,*That  distillers  of 
fruit,  for  ninety  days  or  less,  shall    pay  sixty  dollars,  and    also   fifty   cents     0f  fruit  for  90 
per  gallon  on  the  first  ten  gallons,  and  two  dollars  per  gallon  on  all  spirits  days,  §60. 
distilled  beyond  that  quantity. 

IX.  Brewers  shall  pay  one  hundred  dollars,  and   two   and   a  half   per    Brewers  $10  0 
centum  on  the  gross  amount  of  sales  made.     Every  person   who  m^cufac- aB<i  2i  percent 
tures  fermented  liquors  of  any  name  or  description,  for   sale,   from   malt, 

wholly  or  in  part,  shall  be  deemed  a  brewer  under  this  act. 

X.  Hotels,  inns,  taverns  and  eating  houses,  shall  be  classified  and  "rated  Hotels,  inns, 
according  to  the  yearly  rental,  or  if  not  rented,  according  to  the  estimated  taverns  and  eating 
value  of  the  yearly  rental  of  the  house  or  property  occupied  or  intended  hou£es- 

to^be  occupied  as  a  hotel,  inn,  tavern  or  eating  house,  as  follows,  to-wit  :. 
In  cases  where  the  actual  or  estimated  rent  shall  amount  to  ten  thousand 
dollars,  or  more,  they  shall  constitute  the  first,  class,    and    pay  an   annual     1st  class.  $500. 
sum  of  five  hundred  dollars';  In  cases  where  said  rent  shall  be  five   thou- 
sand dollars  and  less  than  ten  thousand  dollars,  they  shall    constitute   the 
second  class,  and  pay  an  annual  sum  of  three   hundred   dollars ;    and   in     2d  class,  $300. 
cases  where  said  rent  shall  be  two  thousand,  five  hundred  dollars,  and  less 
than  five  thousand  dollars,  they  shall  constitute  the  third    class,    and   pay     3d  class,  $200. 
an  annual  sum  of  two  hundred  dollars;  in  cases  where  said  rent  shall  be 
one  thousand  dollars,  and  less  than   two   thousand  five   hundred   dollars, 
they  shall  constitute  the  fourth  class,  and  pay  an  annual  sum  of  one  hun-    '^h"^,^  gxoo 
dred  dollars;  and  in  cases 'where  said  rent  shall  be  less  than  one  thousand 
dollars,  they  shall  constitute  the   fifth   class,  and  pay  an  annual   sum   of    5tI'  clas3'  ®so- 
thirty  dollars.     Every  place  where  food  and  lodgings,  or  lodgings,  only,  are 


US  FIRST  CONGRESS.     Sess.  III.     Ch.   38.     1863. 

provided  for  and  furnished  travellers,  sojourners  or  boarders,  in  view  of 
payment  therefor,  the  income  or  receipts  from  which  amount  to  five  hun- 
dred dollars,  from  that  source,  shall  be  regarded  a  hotel,  inn  or  tavern, 
under  this  act. 

XI.  That  every  place  where  food  or  refreshments  of  any  land  are  pro- 
vided for  casual  visitors,  and  sold  for  consumption  therein,  and  every  board- 
ing house  in*  which  there  shall  be  six  boarders,  or  more,  shall  be  deemed 
an  eating  house  under  this  act. 
Brubcrs,  $200.  XII.  Brokers  shall  pay  two  hundred  dollars.  Any  person  whose  busi- 
ness it  is  to  purchase  and  sell  stocks,  coined  money,  bank  notes,  or  other 
securities,  for  themselves  or  others,  or  who  deals  in  exchanges  relating  to 
money,  shall  be  deemed  a  broker  under  this  act. 
Commercial  bro-      XIII.   Commercial  brokers  tor   commission   merchants   shall   pay   two 

merchan0™ms2  o°0  nuucii'ed  dollars,  and  two  and  a  half   per   centum   upon   all   sales  made. 

and  2£  per  cent.  Any  person  or  firm,  except  one  registered  ■ssa  wholesale  dealer  or  banker, 
whose  business  it  is,  as  the  agent  of  others,  to  purchase  or  sell  goods,  or 
seek  orders  therefor  in  original  or  unbroken  packages,  or  produce  consigned 
by  others  than  the  producers,  to  manage  business  matters  for  the  owners 
of  vessels,  or  for  the  shippers  or  consignors  of  goods,  or  whose  .business  it 
is  to  purchase,  rent,  hire  or  sell  real  estate  or  negroes,  shall  be  deemed. a 
commercial  broker  or  commission  merchant  under  this  act. 
Tobacconists $50      XIV.  Tobacconists  shall  pay  fifty  dollars  and  two  and  a  half  per  cent, 

and  2J  per  cent,    on  gross  amount  of  sales.     Any  person   whose  business  it  is  to  sell,  at  re- 
tail, cigars,  snuff,  or   tobacco  in  any  form,  shall   be-deemed  a  tobacconist 
under  this  act.     But  registered   wholesale  and  retail  dealers  shall  'not  be 
taxed  as  tobacconists. 
Theatres,    $500      XV.  Theatres  shall   pay  five  hundred  dollars,  and  five  per  cent,  on  all 

and  5  per  cent  on  receipts,  which  tax  shall  be  paid  by  the  owner  of  the  building.     Every  ed- 

receip  s.  jgce  uge(j  ^or  ^e  pln.p0se  0f  dramatic  representations,  plays  or  perform- 

ances, and  not   including  halls  rented  or  used  occasionally   for  concerts  or 
theatrical  representations,  shall  be  -regarded   as  a  theatre  under  this  act. 
Circus,  S1C0  and  Each  circus  shall  pay  one  hundred  dollars,  and  a  tax  of  ten  dollars  for 

$io  each  exhibi- eaeu  exhibition ,  which  tax  shall  be  paid  by  the  manager. thereof.  Every 
building,  tent  or  space,  or  area,  where  feats  of  horsemanship  or  acrobatic 
Jugglers  $50.  sports  are  exhibited,  shall  be  regarded  as  a  circus  under  this  act.  Jug- 
glers and  other  persons  exhibiling  shows,  shall  pay  fifty  dollars.  Every 
person  who  performs  by  slight  of  hand,  shall  be  regarded  as  a  juggler 
under* this  act :  Provided,  That  no  registry  made  in  one  State  shall  be 
held  to  authorize  exhibitions  in  another  State;  and  but  one  registry  shall 
be  required  under  this  act  to  authorize  exhibitions  in  any  one  State. 
Bowling    alleys     XVI.  Bowling  alleys  and  billiard  rooms  shall  pav  forty  dollars  for  each 

and  billiard  rooms,  alley  or  billiard  table  registered,  which  tax   shall  be   paid  by   the  owner 

*40-  thereof.     Every  place  or  building  where  bowls   are   thrown   or  billiards 

played,  and  open  to  the  public,  with  or  without  price,  shall  be  regarded  as 
a  bowling  alley  or  billiard  room,  respectivelv,  under  this  act. 
Livery  stables,      XVII.  Livery  stable  keepers  shall  pav  fifty  dollars.     Any  person  whose 

*    ■  occupation  or  business  is  to  keep  horses  for  hire   or  to   let,   shall   be   re- 

garded as  a  livery  stable  keeper  under  this  act. 
Cattle    brokers,      XVIII.  Cattle  brokers  shall  pay  the  sum  of  fifty  dollars,  and  two  and  a 

$a0,  and    2i  per  half  per  centum  on  the  gross  amount  of  sales  made.      Any  person  whose 
business  it  is  to  buy  and  sell  and   deal  in   cattle,  horses,  hogs   or   sheep, 
shall  be  considered  a  cattle  broker. 
Butchers    and      XIX.  Butchers  and  bakers  shall  pay  the  sum  of   fifty  dollars,  and   one 

bakers,  $50  and  1  per  centum  on  the  gross  amount  of  sales  made.     Any  person  whose  busi- 

per  cent.  nesg  jt  ;s  j0  "buccher  and  sell,  or  offer  for  sale  in  open  market  or'  otherwise, 

the  flesh  of  cattle,  hogs  or  sheep,  shall  be  deemed  a  butcher  under  this 
act ;  and  any  person  whose  business  it  is  to  bake  and  sell,  or  offer  for  sale, 
bread,  shall  be  deemed  a  baker  under  this  act. 


FIRST  CONGRESS.     Sess.  III.     Ch.   38.     1863.  119 

XX.  Ped[d]Iers  shall  pay  fifty  dollars,  and  two  and  a  half  per  cent,  on      Peddlers,    $50 
the  gross  sales.     Any  person,  except  persons  engaged  in  peddling  exclu-an     4  Per  cen 
sively  periodicals,  books,  newspapers,  published  in  the  Confederate  States,     Boobs,  newspa- 
bibles  or  religious  tracts,  who  sells,  or  offers  to  sell,  at  retail,  goods,  wares,  Per8>  &0->  exempt. 
or  other  commodities,  travelling  with  his  goods  from  place  to  place  in  the 

street,  or  through  different  parts  of  the  country,  shall  be  deemed  aped[d]ler 

under  this  act:     Provided,  That  any  ped[d]ler  who  sells,  or  offers  to  sell,     felling  _  by  the 

dry  goods,  foreign  or  domestic,  by  one  or  more  original    pieces  or   pacta-  Package,  *1°°  and 

ges  at  one  time,  and  to^the  same  person  or  persons  as  aforesaid,  shall-  pay 

one  hundred  dollars,  JR  two  and  a  half  per  cent,  on  the  gross  sales ;  and 

any  person  who  peddles  jewelry,  shall  pay  fifty  dollars,  and  two  and  a  half    Jewelry, $50 and 

per  centum  on  the  gross  sales.     The  tax  upon  ped[d]lers  shall  be  de'emed  a  -  per  oent" 

tax  on  the  personal   privilege,  to  be  paid  by  each  individual   engaged  in 

the  business,  without  regard  to  place  at  which  the  same  is  conducted. 

XXI.  Apothecaries  shall    pay  fifty   dollars,  find    two    and    a   half  per  Apothecaries,  $50 
centum  on  the  gross  amount  of  sales   made.     Every  person    who   keeps  a        **  pcr  oent- 
shop  or  building  where  medicines  are  compounded  or  prepared  according 

to  prescriptions  of  physicians,  and  sold,  shall  be  regarded  as  an  apothe- 
cary under  this  act. 

XXII.  Photographers  shall  pay  the  sum  of  fifty  dollars,  and  two  and  a  Photographers, 
half  per  centum  on  the  gross  amount  of  sales  made.  Any  person  or  per- $50  and  2i  per 
sons  who  make  for  sale  photographs,  ambrotypes,  daguerreotypes,  or   pic- c     ■ 

tures  on  glass,  metal,  paper  or  other  material,  by  the  action  of  light,  shall 
be  regarded  a  photographer  under  this  act. 

XXIII.  Lawyers  actually  engaged  in  practice   shall    pay   fifty   dollars.     Lawyers,  $50. 
Every  person  whose  business  it  is  for  fee  or  reward,  to  prosecute  or  defend 

causes  in  any  court  of  record,  or  other  judicial  tribunal  of  the  Confederate 
States,  or  of  any  €tate,  or  give  advice  in  relation  to  causes  or  matters 
pending  therein,  shall  be  deemed  to  be  a  lawyer  within  the  meaning  of 
this  act.  ■  ■ 

XXIV.  Physicians,  surgeons  and  dentists  actually  engaged  in  the  prac-  physicians  sur- 
tice,  shall  pay  fifty  dollars.  Every  person  whose  business  it  is,  for  fee  or  geons  and  dentists, 
reward,  to  prescribe  remedies,  or  perform  surgical  operations  for  the  cure  of  §50-      9 

any  bodily  disease  or  ailing,  shall  be  deemed  a  physician,  surgeowor  dentist 
within  the  meaning  of  this  act,  as  the  case  may  be ;  and  the  provisions  of       , 
paragraph  number  twenty-one,  shall  not  extend  to  physicians  who  keep  on 
hand  medicines  solely  for  the  purpose  of  making  up  their  own  prescrip- 
tions for  their  own  patients.     The  tax  upon  lawyers,  physicians,   surgeons 
and  dentists,  shall  be  deemed  a  tax  upon  the  personal  privilege,  to  be  paid 
by  jeach  individual  in  the  business,  and  without  regard  to  the  place  at 
which  the  same  is.  conducted  :     Provided,  That  the  provisions  of   this  act      Surgeons    and 
shall  not  applv  to  physicians  and  surgeons  exclusively  engaged  in  the  Con-  physicians  in  the 
federate  service.  army  exempt. 

XXV.  Confectioners  shall  pay  fifty  dollars,  and  two  and  a  half  per  Confectioners 
centum  on  the  gross  amount  of  sales.  Every  person  .who. sells,  at  retail,  $50  and  2\  per 
confectionery,  sweetmeats,  comfits,  or  other  ■confects,  in  any  building,  shall  cent- 

be  regarded  as  a  confectioner  under  this  act. 

Sec.  6.  And  every  person  registered  and  taxed  upon  the  gross   amount     Persons    regis- 
of  sales, as  aforesaid  shall  be  required,  on   the  first  day  of   July,  eighteen tered   and"   taxe<l 
hundred  and  sixty-three,  to  make  a  list  or  return  to  the  assessor  of   the  XsalesH  ^ake 
district  of  the  gross  amount  of  such  sales  as  aforesaid*  to-wit:     From  the  return  thereof  to 
passage  of  this  act  to  the  thirtieth  day  of  June,  eighteen  hundred  and tho  assessor,  on  1st 
sixty-three,  inclusive,  and  at  the  end  of  every  three  months,  or  within  ten      y' 1863-     .' 
days  thereafterfafter  the  said  first  day  of  July,  eighteen  hijpdred  and  sixty- 
three,  make  a  list  or  return  to  the  assessor  of  the  district,  of  the   gross 
amount  of  such  sales  made  as  aforesaid,  with  the  amount  ,of  tax  which 
has  accrued  or  should  accrue  thereon,  which  list  shall   have  annexed 


120  FIRST  CONGRESS.     Sess.  III.     Ch.    38.     1863. 

Eetuvn  to  be  un-  thereto  a  declaration,  under  oath  or  affirmation,  in  form  or  manner  as  may 

oath.  be  prescribed  by  the  commissioner  of  taxes,   that  the   same  is   true  and 

correct,  and  shall  at  the  same  time  as  aforesaid,  pay  to  the  collector  the 

Penalty  for  de- amount  of  tax  thereupon  as  aforesaid,  and  in  default  thereof  shall  pay  a 

fault,  penalty  in  double  the  amount  of  the  tax. 

Salaries,  except      Sec.  "7.  That  upon  the  salaries  of   all  salaried   persons  serving  in   any 

of  persons  in  mili-  capaci ty  whatever,  except  upon  the  salaries  of  persons  in   the    military  or 

tary  or  naval  ser-  nava]  service,  there  shall  be  levied  and  collected  a»tax  of    one  per  centum 

$1,500,  and  2  per  on  *ne  gross  amount  of  such  salary,  when  not  exceeding   fifteen   hundred 

cent  on  the  excess,  dollars,  and  tiro  per  centum  upon  any  excess  over  tl(at  amount,  to-be  levied 

and  collected  at  the  end  of  each  year,  in  the  manner  prescribed  for   other 

Salaries     less  taxes  ennumerated  in  this  act :     Provided,  That  no  taxes  shall  be  imposed 

than    $1,000    ex-  by  virtue  of  this  act  on  the  salary  of   any  person  receiving  a  salary  not 

exceeding  one  thousand  dollars  per  annum,  or' at  a  like  rate,  for  another 

period  of  tinle,  longer  or  shorter. 

All  incomes  and      Sec.  8.  That  the  Secretary  of  the  Treasury  shall  eause  to  be   assessed 

profits  to  be  asses-  and  ascertained,  on   the  first  of    January  next,  or  as  soon    thereafter  as 

i«64  nuary' practicable,  the  income  and    profits  derived    by  each  person,    joint  stock 

company  a,»d  corporation,  from  every  occupation,  employment  or  business, 

whether  registered  or  not,  in   which  they   may  have  been   engaged,   and 

from  every  investment  of  labor,  skill,  property  or  mone]',  and  the  income 

Except  salaries.  ar"l  profits  derived  from  any  source  whatever,  except  salaries,  during  the 

calendar  year  preceding  the  said  first  day  of  January  next,  and   the  said 

income  and  profits  shall  be  ascertained,  assessed  and  taxed  in  the  manner 

hereinafter  prescribed. 

Deductions  al-    T.  If  the  income  be  derived  from  the  rents  of  houses^  lands,  tenements, 

lowed     from    in- manufacturing  or  mining  establishments,   fixtures  and  machinery,  mills, 

comes,  to-wit:        sprino;s^)f  salt  or  oil,  or  veins  of  coal,  iron  ot   other,  minerals,  there  shall 

Jfrom    rents    ot    *       ®  ■  . 

houses  lands  &c-  De  deducted  from  the  gross  amount  of  the  annual  rent  a  sum  sufficient  for 

the  necessary  annual  repairs,  not  exceeding  ten  per  centum  on   said   rent, 
except  that  the  rent  derived  from  houses  shall  be  subject  to  a  deduction 
not  exceeding  five  per  centum  for  annual  repairs. 
from  manufactur-      II.  If  the  income  be  derived  from  any  manufacturing  or  mining   busi- 
ing  or  niMng  bu-  ness,  there  shall  be  deducted. from  the  gross  value  of  the  products  of   the 
year:  fir*,  the  rent  of  the  establishment  and  fixtures,  if    actually  rented 
and  not  owned  by  the  persons  prosecuting  the  business;    second,  the  cost 
of  the  labor  actually  hired  and  paid  for;  third,  the  actual  cost  of  the  raw 
material  purchased  and  manufactured, 
from     navigating      HI-  If  the  income  be  derived  from  navigating  enterprises,  there  shall  be 
emerprises;  deducted  from  the  gross  earnings,  including  the  value  of  freights  on  goods 

shipped  by  the  person  running  the  vessel,  the  hire  of  the  boat  or   vessel, 
if  not  owned  by  the  person  running  the  same,  or  if  owned  by  him,  a  rea- 
sonable allowance  for  the  wear  and  tear  of  the   same,  not   exceeding  ten 
per  cent,  per  annum,  and  also  the  cost  of  running  the  boat  or  vessel, 
from  Fhip  or  boat      IV.  If  the  income  be  derived  by  the  tax  payer  from  boat  or  ship-build- 
building;  jng^  there  shall  be  deducted  from  the  gross  receipts  of  his  occupation,  in- 
cluding the  value  of  the  ship  when  finished,  if  built  for    himself,  the   cost 
of  the  labor  actually  hired  and  paid  by  himself,  and  the  prime  cost  of  the 
materials,  if  purchased  by  him. 
from  sale  of  mer-      ^/  ^  '^e  >ncorne  De  derived  by  the  tax  payer  from  the  sale  of  mer- 
chandise or  other  chandise  or  any  other  property,  real  or  personal,  there  shall  be  deducted 
property;  from  the  gross  amount  of  sales,  the  prime  cost  of   the  property  sold,  -in- 
cluding the  cost  of  transportation,  salaries  of  clerks  actually  paid,  and  the 
rent  of  buildings  employed  in  the  business,  if  hired  and,  not  owned  by 
himself, 
from  any  other  oc-      VI;  If  the  income  be  derived  by  the  tax  payer  from  any  other   occupa- 


FIRST  CONGRESS.     Sess.  III.     Ch.  38.     186S.  121 

tion,  profession,  employment'.o^business,  there  shall  be  deducted  cupation,    profes- 
from  the  gross  amount  of  fecs.Tlompensation,  profits,  earnings  orslon  orl3USineBS- 
commissions,  the  salaries  of  clerks  actually  paid,  and  the  rent   of 
the  office  or  other  building  used  in  the  business,  if   hired  and  not 
owned  by  himself,  the  cost  of -labor  actually  paid  and  not  owned 
by  himself,  and  the  cost  of  material  other  "than    machinery  pur- 
chased for  the  use  of  his  business,  or   to  be  converted  into  some 
other  form  in  the  course  of  his  business;    and  in  case   of  mutual 
insurance  companies,  the  anlount  of  losses  paid   by  them  during 
the  year.     The  income  derived  from   all  other  sources  shall   be    Incomes  from  all 
subject  to  no  deduction  whatever,  nor  shall  foreigners  be  subject  j^t  t^n^ledtacl 
to  a  tax  upon  an^other  income  than  that  derived  from  property  tion. 
owned,  or  occupations  or  employments  pursued    by  them  within     Tax  on  incomes 
the  Confederate  States;  and  in  estimating  income  there  shall  be  of  fireisners- 
included  the  value  of  thecstimated  annual  rental  of  all  dwellings, 
houses,  buildings  or  building  lots  in  cities,  towns    or  villages,  oc- 
cupied  by  the  owners,  or  owned  and  not  occupied,  or   hired,  and 
the  value  of  the  estimated  annual  hire  of  all  slaves  nq^^n gaged 
on  plantations  or  farms,  and  not  employed    in  some    bMjncss    or 
occupations,  the  profits  of  which  arc  taxed  as  income^iKer  this      .    ; 
act?    When  the  income  shall    be   thus   ascertained,  all   of   those 
which  do  ngt  exceed  five  hundred  dollars  per  annum,  shall  be  ex-     Incomes  not  ex- 
empt from  taxation.     On  all  incomes  received    during   the  year,^.°g  * 
over  five  hundred  dollars  and  no!  exceeding  fifteen  "hundred    doK      incomes  .  over 
lars,  a  tax  of  five  per  cent,  shall  bo'  paid  ;    on    all    incomes    over $500  and  not  ex- 
fifteen  hundned  dollars,  and  less  than,  three  thousand  dollans,  five  ^dlns  f  'f^oVcr 
per  cent,  shall  be  paid  on  the  first  fifteen  hundred  dollars,  and  ten  §1,500    and    less 
per  cent,  on  the  excess ;  on  all  incomes  of  or  over  three  thousand  than  $3,000,  5  per 
dollars,  and  less  than  five  thousand  dollars,  atax-of  ten  per  cent.  ™n.t-    UP°°  „fi"' 

1     11  1  .  .  r>  c*     •   '  1  iiii  1  It>L,aUe,  ana  10  per 

shall  be  paid;  on  all  incomes  of  or  over  five  thousand  dollars,  and  cent.  on  excess; 
less  than  ten  thousand  dollars,  a  tax  of  twelve  and  a  half  pcrovcr  $3,000  and 
cent,  shall  be  paid  :  and  on  all  incomes  of  or   over  ten    thousand  less  than  $,0,000,10 

in  *  ~   „  A  1     11    1  •  1  .  1,     •    •    .  1    per   cent:    over 

dollars,  a  tax  of  fifteen  per  cent  shall   be   paid.      All  joint^  stock  $5,000    and    less 

companies  and  corporations  shall  reserve  one-tenth  of  the  annual  than  $10,000,  12J 

earnings,  set  apart  for  dividcVd  and  reserved  fund,  to  be  paid  to  £2E  ?*!?->  all  over 
.,       •    ft™  £  ,,       ~  .  .„  ".  ,  ,,        1.    .J   fj  ,1    i  •  ,$10,000,     15     per 

the  collector  of  the  Confederate  tax,  and -the  dividend  then    paiacent_ 

to  the  stockholder  shall  fcot  be  estimated  as  a  part  of  bis   income  Corporations.&c , 

for  the  purposes  of  this  act.     All  persons  shall  give  in  an  estimate10    reserve    one 

n   ,1     ■  ' .     '  1  n .       1      •    .  j   n    .  i,  i     4.    tenth  annual  earn- 

01  their  income  and  profits  derived  frtfm  any  other   source  what-in„s 

ever,  and  in  doing  so  shall  first  state  the  gross    amount   of    their    Estimate  of  in-. 

receipts  as  individuals  or  members  of  a  firm  or  partnership,  and,  oomo  and   profits 

also,  state  particularly  each  item  for  which  a   deduction  is  to    be  whaUo^eHbrth.' ' 

made,  and  the  amount  to  be  deducted  for  it:     Provided,  That  the 

incomes  and  profits  upon  which  the  aboye  tax   is  to    be    imposed 

shall  not  be  deemed  to  include  the  products   of    land    which    are     N,ot  '°  f°,lud! 

,.,.,  ,  .       „  ,  .f,  -r,        -t7*j7  mi     i  products   01    land 

taxed  in  kind,  as  hereinafter  described:  .  Provided,  further,  That  taxed  in  kind, 
in  case  the  annual  earnings  of   said  joint   stock   companies   and    Proviso  as  to  tax 
corporations  set  apart  as  aforesaid,  shalWjive    a   profit   of    moreon  jomtstockcom- 

,,     '•  ,   .  f,  JB         .1     ■  ..    ,  ,    panies  and  coruu- 

than  t«n  and  less  than  twenty  per  cent,  apon  their  capital   stock  jations. 
paid  in,  one-eighth  of  said  sum  so  set  apart  shall  be  paid  as  a  tax 
to  the  collector  aforesaid;  and  in  case  said  sum  so    set  apart  shall 
give  a  profit  of  more  than  tjventj-per  cent,  on  tffcir  capital  stock 
paid  in,  one-sixth  thereof  shall.be  reserved  and  paid  as  aforesaid. 
The  tax  levied  in  this  section  shall  be   paid  on    the   first   day   of    Tax  levied    in 
January  next,  and  on   the   first  day  of   January   of   each    year tois  section,  when 
thereafter.  *  [     .        tob8pald" 

Sec.  9.  That  if  the  assessor  shall  be  dissatisfied  with  the  state- 


12! 


FIRST  CONGRESS.     &ss.  III.     Ch.  38.     1863. 


Keferces  to   be  ment  or  estimate  of  income  and  prq&s  derived  from    any  source 
!e!^te?01!^en.,*Twh"tever,  other  than  products  in  kind,  which    the   tax   payer   is 

sessor  is  not  satis-  '  J  s^  vrry.  .    .         ,     ,         l    •  .     . 

flod  with  return,  required  to  render,  or  with  any  deduction    claimed    by   said   tax 
payer,  he  shall  select  one  disinterested  citizen  of  the  vicinage,  as 
a  referee,  and  the  tax  payer   shall  select  another,   and   the   two 
thus  selected  shall  call  in  a  third,  who  shall  investigate    and    de». 
termine  the  facts  in  reference   to  said   estimate  and  deductions, 
and  fix  the  amount  of  income  and  profits  on  which  the  tax  payer 
Certificate     o  f  shall  be  assessed,  and  a  certificate  signed  by  a   majority  of   the 
^linlt  ta^^v  re^ercoa'  sna"  be  cone'U8ivo  as  to  the  amount  of  income   and  pro- 
°  'fits  on  which  the  tax  payer  shall  be  assessed:      Provided,  That  if 

any  person  shall  fail  or  refuse  to  render  the  statement  or  estimate 
aforesaid,  or  shall  fail  or  refuse  to  select   a  referee    as  aforesaid, 
the  asselser  shall  select  three  referees,   who  shall   fix  the  amount 
of  income  and  profits  on  which  the  tax   payer  shall    be   assessed, 
from  the  best  evidence  they  can  obtain,  and  a  certificate  signed  by 
a  majority  of  said  referees,  shall  be  conclusive  on  the  tax  payer: 
If    statement  And  provided  further,  That  in  any  case  submitted   to  referees,  if 
nftntsainor°ni1eyssOUofthe^'  °Mta1na.Jorit3r  oi  them,  shall  find  and  certify  that  the  state- 
true^'amount,  'tax  mei|t  or^pjiuate  of  income  and  profits  rendered  by  the  tax  payer 
payer  to  pay  addi- does  notcontain  more  than  four^fifths  of  the  true  and  real  amount 
tionai  tax  of   io  0f  n;8  taxable  income  and  profits,  then  the  tax  payer,  in  addition 
Fucome\)x°n     "  t°  the  income  tax  on  the  true  amount  of  his  incomo  find  profits, 
ascertained  and  assessed  by  the  referees,  shall  pay  ten  per  centum 
on  the  amount  of  said    incomo  tax,  and   the  assessor  shall  be  en- 
Assessor  entitled  titled  to  one-fifth  of    said  additional  ten    per  centum   over   and 
lo^Jrcent.^  *  °  ^bove'all  other  fees  and  allowances :     And  provided  further,  That 
•  Assessor  '  may  the  assessor  may  administer  oaths  to  referees,  the  tax  payer,  and 
administer  oaths.   ar)y  witness  before  the  referees,  in  regard  to   said   estimate,  and 
any  deduction  claimed,  or  any  fact   in  reference  thereto,  in    such 
form  as  the  Secretaiy  of  the  Treasury  may  prescribe. 
Trofits  on  flour,      Sec.  10.  "On  all  profits  made    by-  any   person,   partnership   or 
bacon,  pork,  Ac,  corporation,  during  the  year  eighteen  hundred  and  sixty-two.  by 
1 802— NTper  cenT1-'10  Pttrcnase  within  the  Confederate  States,  and  sale,   during  the 
to  bo  paid  1st  July,  said  year,  of   any  flour' corn,  bacoo,  pork,  oais,   hay,  rite,    salt, 
1863-  •     iron,  or  the  manufactures  of  iron,  sugar,  molasses    made  of  cane, 

leather,  woolen  cloths,  shoes,  boots,  blankets  and  cotton  cloths,  a 
tax  of  ten  per  centum  shall  be  levied  and  collected,  to  be  paid  on 
Provisp.  the  first  day  of  July  next: .  Provided,  That  the  tax   imposed   by 

this  section  shall  not  apply  to  purchases  and   sales   made   in    the 
due  course  of  the  regular  retail  business,  and  shall  not  continue 
beyond  the  present  year. 
50  bushels  sweet      Sec.  11.  Each  farmer  and  planter   in  the  Confederate   States, 
P.otf?e.s'^tb,U!*"  after  reserving  for  his  own  use   fifty  bushels    of   sweet   potatoes, 

els  Irish   potatoes,    /    ,   «r        .        , '^,        n  t   ■    <  i  ,       i     ■        it  c       , 

100  bushels  corn,  and  htty  bushels  of  Irish  potatoes,  ono    hundred    bushels    ot    the 
50  bushels  wheat  corn,  or  fifty  bushels  of  the  wheat  produced  in  the  present  year, 
roserTedtoplanter.BhalI  pay  and  Oliver  to  the  Confederate  government,  of  the  pro- 
One  tenthofth  ducts  °f  the  present  year,  one-tenth  of   the   wheat,   corn,   oats, 
wheat,  corn,  4c,  rJe>  buckwheat  or  riceAveet  and  Irish  potatoes,  and  of  the  eared 
as  a  tax  in  kind,    hay  and  fodder;  also  One-tenth  of  the  sugar,  molasses    made   of 
cane,  cotton,  wool  and  tobacco;  the  cotton  ginned  and  packed  in 
some  secure  manner,  and  tobacco  shipped  and  packed   in    boxes, 
20  bushels  peas to  °e  delivered  <by  him  on  or  before  the  first  day  of  March  in  tho 
or  beans,   or    20  next   year.      Each    farmer   or   planter,  after   reserving   twenty 
bushels  of  both  ie- bushels  of  peas  or  beans,  but  not  more   than    twenty   bushels   of 
^One-tenth there-  both,  for  his  own  use,  shall  deliver   to   the  Confederate  govern- 
»f  as  a  tax  in  kind,  mcht,  for  its  use,  one-tenth  of  the  peas,  beans   and  ground  peas 


FIRST  CONGRESS.     Sess.  III.     Ch.  38.     186$.  123 

produced  and  gathered  by  him  during  the  present  year.     As  soon 
as  the  aforesaid  crops  are  made-  ready  for  market,  the  tax   asses- 
sor, in  case  of  disagreement  between  him  and  the  tax  payer,  shall 
proceed  to  estimate   the   same   in  the   following*  manner :     The    Referees  to  be 
assessor  and  the  tax  payer  shall  each  select   a  disinterested  free-  selected  m  case  of 

,     ,  ,        „  ,,  .    .'     J  ,  ...  .i-j.  /.        disagreement     be- 

holder from  the   vicinage,  who   may  call   in  a  third   incase  ot    a  tween  as8es30r  and 

difference  of  opinion,  to  settle  the   matter  in  dispute;  or  if  the  tax  payer, 
tax  payer  neglects  or  refuses   to  select  one  such  freeholder,  the  , 

said  assessor  shalflselect   two,  who   shall   proceed   to  assess   the 
crops  as  herein  provided.     They  shall  ascertain  the  amount  of    To  estimate,  an  - 
the  crops  either  by  actual  measurement  or  by  computing  the  con-jkroatb^.°<i1,*"(j 
tents  of  the  rooms  or  houses   in    whfeh   they  are    held,  when    avaiue  0f  the  pro: 
correct  computation  is  practicable   by  such  a   method,  and   the  dues. 
apprairors   shall   then   estimate,  under   oath,  tlfe   quantity  ,and 
quality  of  said  crops,  including  what  may  have  been  sOld  or  con- 
sumed by  the  producer  prior  to  said  estimate,  whether  gathered 
or  not,  and  the  value  of  the  portion  thereof  to  \^hich  the  govern- 
ment is  entitled,  and  shall  give  a  written  s.taterifent  of  this   esti-    To  furnish  writ- 
mate  to  the  said,  collector,  and  a 'copy  of  the    sMne    to    the    pro-**0,    statement  of 
ducer.     The  said  producer  shall  bo  required  to  deliver  the  wheat,  torTndVoducer0" 
corn, oats,   rye,   buckwheat,   rice,   peas,    beans,  cured   hay   and    Articiesto  bo  de- 
fodder,  sugar,  molasses  of  cane,  wool  and  tobacco,  thus  to  be  pai  d  livered,  within  two 
as  a  tithe  in  kind,  in  such  form  and  ordinary  marketablo  condition  ™™t|1'["'m  time 

...  .  .•         ,  •    i       l  ,ii-  i    0I  estimate, 

as  may  be  usual  in  the  section  in  which  they  are  to  be  delivered, 
and  the  cotton  in  such  manner  as  hereinbefore  provided,  within 
two  months  from  the  time  they  have  been  estimated  as  aforesaid, 
at  some  depot  not  more  than  eight  miles  from  the  place  of  pro-    atdepotnotmore 
duction,   and   if  not   delivered    by  that  time,  in    such    order,  hotb-an8  miles  from 
shall  be  liable  to  pay  fifty  per  cjfnt.  more  than  the  estimated  value  [ioa°e    °    p'°  uc~ 
of  the  portion  aforesaid,  to    be  collected   by  the  tax   collector  as     50percont,if not 
hereinafter  prescribed  :  Provided,  The  government  shall  be  bound  delivered  by  that 
to  furnish  to  the  producer  sacks  for  the  delivery  of  such  articles  '"g^ts'to  be  fur- 
of  grain  as  require  to    be   put   in  sacks,  for  transportation,  and  nished  by  the  goc- 
shall   allow  to  the   producer  of  molasses  the  cost  of  the    barrels  eminent,  and  coat 
containing  the   same.      The  said   estimate   shall    be   conclusive  ,ofba.rrel" t0  bo  al~ 

n  •  i         i  i  i  lowed. 

evidence  of  the  amount  in  moiiey,  of  tax  due  by  the  producer  to  Estimate  conoiu- 
the  government,  and  the  collector  is  hereby  authorized  to  proceed  siv-e  of  amount  in 
to  collect  the  same    by  issuing   a  warrant   of  distress  from    hism"oey  ¥  '^  due. 

~;  ,         ,.        »        f  °,  /.  .,      „  j.     .  j.     •:  Collector  to  issue 

office,  under  his  signature,  in  the  nature  ef  a  writ  of  fieri  facias,  warrant  of  distress 
and  by  virtue  of  the  same  to  seize  and  sell  any  personal  property  in  case  of  default. 
on  the  premises  of  the  tax  payer  or  elsewhere,  belonging  to  him, 
or  so  much  thereof  as  may  be  necessary  for  the  purpose  of  pay- 
ing the  tax,  and  the  additional  fifty  per  cent,  aforesaid  and'fcosts ; 
and  said  sale  shall  be  made  in  jjie  manner  and  form  and  after  the     Sales  of  dis- 
notice  required  by  the  laws  of  the  several  States  for  judicial  sales  gaine,d    ProP?rty- 
of  personal   property,  and   the  said   warrant  of  distress  may  be    y  w  om  ma  °' 
executed  by  the  tax  collector  or  any  deputy  by  him  appointed  for 
that  purpose,  and  the  deputy  executing  the  warrant  shall»be  en-    Fees, allowed, 
titled  to  the  same  fees  as  arc  allowed  in  the  respective  States  to 
sheriffs   executing   writs  of  fieri  facias,  said   fees  to   bo   paid  as 
costs   by  the  tax  payer:    Provided,  That  in  alUcases   where  the    Assessor  and  tax 
#  assessor  and  the  tax  payer  agree  on  the  assessment  pf  the  crops,  payer  may  agree 
and  Jhe  value  of  the  portion  thereof  to  which  thfi  government  isZ^'andv^iuo  of 
entitled,  no  other  assessment  shall  be  necessary  ;  but  the  estimate  the  tithes. 
agreed  on  shall  be  reducedwto  writing  and  sighed  by  the  assessor 
and  tax  payer,  and  have  the  same  force  and  effect  as  the  assess- 
ment and  estimate  of  disinterested  freeholders  hereinbefore  men- 


124  FIRST  CONGRESS.     Sess.  III.     Ch.  38.     1863. 

tioned;  find  two  copies   of  such    assessment   and    estimate   thus 

agreed  on  and  signed  as  aforesaid  shall  be  made, and  one  delivered 

to    the  producer  and   the    other  to  the    collector:    And  provided 

Assessor  to  ad- further ',  That  the    assessor   is   hereby   authorized   to   administer 

minister  oaths.       oaths  to  the  tax  payers  and  to  witnesses  in  regard  to  any  item  of 

the  estimate  herein  required  to   be  made :  And  provided  further, 

If  tenant  pay  the  When  agricultural  produce  in  kind  is  paid  for  taxes,  if  payment 

tithe  of  rent,  les-  D0  raacie  by  a  tenant  who  is  bound  to   pay  his, rent  in    kind,  the 

fr"om     including  tenth  part  of  said  rent  in  kind  shall  be  paid  in  kind  by  the  tenant 

same  in  his  state"  to  the  government  as  and  for  the   tax  of  the  lessor  on    said  rent, 

ment.  and  the  receipt  of  the  government  officer  shall  release  the  lessor 

from  all  obligation  to  include  said   rent  in  kind   in  his  statement 

of  income,  and  discharge  the  tenant  from  so  much  of  hi^rent  to 

the  lessor.*- 

Account    of     Sec.  12.  That  every   farmer,  planter,  or   grazier   shall    exhibit 

slaughtered    hogs  t    the  assessor,  on  or  about  the  first  of  March,  eighteen  hundred 

to  he   exhibited  to  .  >  M  -  '       & 

assessor  on  1  s  t  and  sixty  -four,  w  account  o±  all  the  hogs  he  may  nave  slaugh- 
March,  1S64.  ,  tored  since  thefpassage  of  this  act  and  before  that  time;  after 
the  delivery  of  this  estimate  to  the  post  quartermaster  herein- 
after mentioned  by  the  assessor,  the  said  farmer,  planter  or 
Eason  delivered  graz;er  shall  deliver  an  equivalent  for  one  tenth  of  the  same  in 
for  one  .tenth  of  cured  bacon,  at  the  rate  ■  of  sixty  -pounds  of  bacon  to  the  one 
same,  at  rate  of  hundred  weight  of  pork.  That  on  the  first  of  November  next, 
60  pounds  of  bacon  ancj  eacn  year  thereafter,  an  estimate  shall  be  made,  as  herein- 
'"on  lst'Novem-  before  provided,  of  the  value  of  all  neat*  cattle,  horses,  mules, 
ber,iS63,  and  each  not  used  in  cultivation,  and  asses  owned  by  each  person  in  the 
yearthereaiter, es-(jor)fedcrate  States,  and  upon  such  value  the  said  owners  shall 
mule's"  £c  "to'be  be  taxed  ono  per  cent.,  to  be  paid  on  or  before  the.  first  day  of 
made!'  6'ne  per  January  next  ensuing.  If  the  grazier,  or  planter  or  farmer  shall 
cent,  on  value  to  have  sold  beeves  since  the  passage  of  this  act,  and  prior  to  the 
bcpaidist  Janua-fi],gt  da       f  ]^ovember,  the  gross  proceeds  of  such  sales  shall  be 

ry  cnsuiu0".  ^  *  o  j 

Gross  "sales  ofestimated  and  taxed  as  income,  after  deducting  therefrom  the 
beeves  prior  to  1st  money  actually  paid  for  the  purchase  of  such  beeves,  if  they 
Nov.  taxed  as  m-  have  been  actually  purchased,  and  the  value  of  the  corn  consumed 
purchase  money  &  by  them.  The  estimate  of  these  items  shall  be  made  in  case  of 
value  of  corn  eon- disagreement  between  the  assessor  and  tax  payer  as  herein  pre- 
sumed. ■  scribed  in  other  cases  of  income  tax;  and  on  each  succeeding 
greement,  referees fi''st  day  of  November,  the  beoves'sold  during  the  preceding 
to  be  selected.        twelve  months  shall  be  estimated  and  taxed  in  the  same  manner. 

Quartermaster's  gE0  13  That  the  Secretary  of  War  shall  divide  the  service 
dTiTiTto  two°f  the  quartermaster's  department  into  two  branches,  one,  herein 
branches.  0  »  e  denominated  post  quartermasters,  for  the  collection  of  the  articles 
demoninated  post  pajd  for  taxes_  in  kind,  and  the  other  for  distribution  to  the 
eoUeclion^o^arti- Pr0Per  P°'nt-8  f°r  supplying  the  army,  and  for  delivering  cotton 
cies,--the  other  forand  tobacco  to  the  agents  of  the  Secretary  of  the  Treasury, 
distribution  of  The  tax  assessor  shall  transfer  the  estimate  of  articles  due  from 

STsBsets°sorhtoiSns'-each  person,  by  way  of  a  tas  in  kind>  to  the  dn,7  authorized 
ferestimatestopostpost  quartermaster,  taking  from  the  said  quartermaster  a  receipt 
quartermaster,  which   shall   be   filed   as  a   voucher  with   the   chief  collector  in 

tac1opyhof1reCceeifttsettlinS  his  account>  and  *  C0P7  of  this  receipt  shall  be  furnished 
to  be  fumishe^Ty  by  the  chief  collector  to   the   auditor  settling   the  post  quarter- 
chief  collector  to  master's  account  as  a    charge    against   him.     The   post   quarter-- 
the  auditor.  master   receiving  the  estimate,  shall   collect  from  the  tax  payer 

Postquartermas-    .  •  ,."?.  .„  ',        ,.,,       .,  1   .  -1 

terto  collect  arti-the  articles  which  it  specifies,  and  which  he  is  bound  to  pay  and 
cles,  and  be  rcs-*deliver  as  a  tax  to  the  Confederate  government.  The  post  quar- 
safo  c^t/r  the&  term  aster  shall  bo  liable  for  the  safe  custody  of  the  .articles 
eaecusoy.         placed  in  his  care,  and   shall  account  for  the  same   by  showing 


FIRST  CONGRESS.     Sess    III.     Ch.  38.     1863.  125 

that,  after  proper  deductions  from    unavoidable  loss,  the  residue 
has   been   delivered  to  the  distributing   agents  as  evidenced  by 
their   receipts.     The   said   post   quartermaster   shall,  also,  state    Postquarte-mas- 
the  accounts    of    the   quartermaster's   receiving   from    him   the  ler '"  8tate |tbo  a«- 
articles  delivered  in  payment  of  taxes  in   kind  at    his  depot,  and  termaster's  reeX- 
mako  a  monthly  report  of  the  same   to  such  officer,  as  the  Seere-  in  K    the   articles 
tary  of  War   may    designate:    Provided,  That   in    case  the  post  delivered, 
quartermaster  shall  be  unable  to  collect  the  tax  in  kind  specified  terafemng'toooi- 
in  the  estimate  delivered  to  him  as  aforesaid,  he  shall  deliver  to  leet  tax  in  kind  to 
the  district  tax  collector  said   estimate  as  a  basis  for  the  distress  deliver  estimate  to 
warrant  authorized  to  be  issued,  and  take  a  receipt  therefor,  and '1's,tric„t    oolleoto'"> 

_  ,»    .  •  ,  t  -    n  n  i-       •  i      aud     forward    his 

forward  the  same  to  the    chief  tax  collector  as  a  crodit   in    the  receipt  to  chief  tax 

statement  of  the. accounts  of  said  post  quartermaster  :  Provided,  collector. 

That  any  partial  payment  of  said  tax  in  kind    shall   be  endorsed     Any  partial  pay- 

•i-  i    *£•  jt         ■  ^i  ,        ,i         i-   j.    •    i  i        inent     of    tax     in 

on  said  estimate    before  delivering   the  same   to   the  district  tax  ^n^  t0    t,e  f]r51 
collector  as  aforesaid,  and  the  receipt   given  to    him  therefor  by  endorsed  on  esti- 
the    district  tax   collector,    shall    specify   said  partial   payment, mate- 
When  the  articles  thus  collected  through  the  payment  of  taxes     Cotton,  wool  and 
in  kiwd   have   been  received  at  the  depot  as  aforesaid,  they  shall  tobacco  distributed 
be  distributed  to  the  agents  of  the  Secretary  of  the  Treasury,  if'tilry°  of  the  Trea- 
they  consist  of  cotton,  wool  or  tobacco,  or  if  they  be  suitable  for  sury. 
forage  or  subsistence,  to  such   places  and  in  such  manner  as  the     Forage,  &e.,  tin- 
Secretary  of  War  may  prescribe.     Should  the  Secretary  of  War  d«r ^"ntral  of  Soe- 
find  that  some  of  the  agricultural  produce  thus  paid  in  and  suita-0 
blc  for  forage  and  subsistence  has  been,  or  will   be  deposited  in     When  he  may 
places  where   it  cannot    be  used   either  directly  or  .indirectly  for  sell  the  same  and 
these   purposes,   he   shall   cause    the   same    to    bo   sold,  in    such  Pa7  ,t,he.  Prooeeils 

i  •!  -inAii  ii  mto  the  treasury. 

manner  as  he  may  prescribe,  and  the  proceeds  of  ffueh  sale  shall 

bo  paid   into  the    treasury   of  the    Confederate    States.     Should, 

hewever,   the    Secretary   of  War   notify   the   Secretary   of  the 

Treasury  that  it  would  be  impi'actieable  for  him  to  collect  or  use 

the   articles  taxed  in    kind,  or  any  of  them,  to    be  received   in 

certain  districts  or  localities,  then  the  Secretary  of  the  Treasury     in   certain  dis- 

shall -proceed  to    collect  in   said  districts  or  localities  the  money  ttieta  money  value 

value  of  said  articles  specified  in-  said  estimate  and  not  required  Jj^Jf,^88  may  bi 

in  kind,  and  said  money   value    shall    be  due  on  the   first  day  of    Money  value  t> 

January  in  each  and  every  year,  and  be  collected  as  soon  there-  be  due  1st  January 

after  as  practicable.  every  year. 

Sec.  14.  That  the  estimates  of  incomes  and  profits,  other  than     Estimates  of  in- 
those  payable  in  kind,  and  the  statements  or  bills  for  the  amount  oomes  aud   stat°" 

„  .,    r    J       .„  ..  ,  ,        .  ,  ments  of  taxes   to 

of  the  specific  tax  on  occupations,  cmploj^ments,  business  and  be  delivered  by  the 
professions,  and  of  taxes  on  gross  sales,  shall  be  delivered  by  the  assessor  to  the  col- 
assessor  to  the  collectbr  of  the  district,  who  shall  give  him  a  lc°tor>  and  h'3  re~ 
receipt  for  the  same,  and  the  said  assessor  shall  file  his  receipt  °eKeceiptU'to  be 
with  the  chief  tax  collector  of  the  State,  and  the  collector  of  the  filed  with  ehief  col- 
district  holding  said  estimates,  statements  or  bills,  shall  proceed  lootor- 
to  collect  the  same  from  the  tax  payer.  The  money  thus  col-  Money  to bepaid 
lected  shall  be  paid  to  the  chief  tax  collector  of  the  State,  accotn- t0  chief  oolftbtor 
panied  by  the  estimates,  statements  or  bills  aforesaid,  delivered  estimates"^. 
by  the  assessor  to  the  district  collector  as  aforesaid. 

Sec.  15.  That  every  person  who,  as  trustee,  guardig[a]n,  tutor,     Fiduciaries   an- 
curator  or  committee,  executor  or  administrates   or  as  a<rent,  **erable    f5""    aU 

.        „  l  .-  >  a      -  >  things  required  in 

attorney  in  fact,  or  factor,  of  any  person  or  persons,  whether  order  to  assess- 
residing  iia  the  Confederate  States  or  not,  and  every  receiver  in  ment  ot  property, 
chancery,  clerk,  register  or  other  officer  of  any  court,  shall  be  *0-'  under  ti,0lr 
answerable  for  the  doing  of  all  such  acts,  matters  and  things  aspayment  of  taxes 
shall  be  required  to  be.  done  in   order  to  the  assessment  of  the  thereon. 

o 

o 


by 


126  FIRST  CONGRESS.     Sess.  III.     Ch.    39,  40.     1863. 

money,  property,  products  and  income  under  their  control,  and 

Indemnified  for  the  payment  of  taxes  thereon,  and  shall  be  indemnified  against 

payment  ot  taxes,  ajj  and  every  person    for  all   payments  on    account  of  the   taxes 

and  responsible  tor  ,  .  .<    r,  ,     ,     ,,   .  -ui      c  n  ±  j        r 

all  taxes  due.         herein  specified,  and  shall  bo   responsible  for   all  taxes    due  from 
tire  estates,   income,  money,  or   property  in    their   possession  or 
under  their  control. 
Incomes  of  tos-      Sec.  16.  The  income  and  moneysof  hospitals,  asylums,  churches, 

pitais,      asylums,  schools  and  colleges  shall  be  exempt  from  taxation  under  the 

churches,     schools  .    .  n  .,■  ,  x 

and     colleges    fex-  provisions  of  this  act. 

empt.  Sec.  17.  That  the  Secretary  of   the  Treasury   be,  and   he   is 

S  cere  tary  of  hereby,  authorized  to  make  all  rules  and  regulations  necessary  to 
ruiesTIc  °     a  °the  operation  ot  this  act,  and  not  inconsistent  herewith.- 

Act  in  force  two      Sec.  18.  This  act  shall  be  in  force  for  two  years  after  the  ex- 
years  after  expira-  piration  of  the  present  year,  and  the  taxes  herein  imposed  for  the 
tion  o        o.         present  year,  shall  be  levied  and  collected  each  year  thereafter  in 
the  manner  and  form  herein  prescribed,  and  for  the  said  time  of 
two  years,  unless  this   act  shall  be  sooner  repealed :    Provided, 
Tax  on  products  The  tax    on  naval  stores,  flour,  wool,  cotton,  tobacco  and  other 
"V^/isyTiT  agricultural   products  of  the  growth  of  any  year  preceding  the 
levied" and  collect-  year  1863,  imposed  in  the  first  section  of  this  act,  shall  be  levied 
cd  only  for  present  and  collected  only  for  the  present  year. 

ycar'  Approved  April  24,  1863. 


April  27,  1863.  Chap.  XXXIX. -^An  Act  svpjylcmcntal  to  a  An  Act  to  establish  judicial  courts  in  certain 
— ■         Indian   Territories,"  approved  February  fifteenth,  eighteen  hundred  and  sixty-two. 

% 

Eight  secured to  The  Congress  of  the  Confederate  States  of  America  do  enact,  That 
Honfan^l^da-  an7  Indian  Nation  entitled  to  a  Delegate  in  the  Congress  of  the 
zens  thereof,  to  sue  Confederate  States,  or  any  eiiizen  or  citizens  of  such  Nation,  may 
at  law  or  in  equity  sue  at  law  or  in  equity,  any  citizen  or  citizens  of  any  State  or 
denteaf  auy  State  Territory  of  the  Coni'ederato  States,  or  any  person  or  persons 
or  Territory  of  the  residing  or  found  therein,  in  any  District  Court  of  the  Confederate 
C  S.  States,  where  service  may  be. had  in  any  case  in  law  or  equity 

arising  under  the  Constitution,  laws,  or  treaties  of  the  Confede- 
rate States  in  the  same  manner,  and  to  the  same  extent, as  is  now 
provided  by  act  of  Congress,  and  the  treaty  with  the  Cherokee 
Nation,  for  suits  at  law  or  in  equitjr  between  any  State  of  the 
Confederate  States  or  any  citizen  or  citizens  of  such  State,  and 
any  citizen  or  citizens  of  such  Indian  Nation,  or  person  or  per- 
sons residing  or  found  therein. 

Approved  April  27,  1863. 


April  2f,lSo3.  Chap.  XL. — An  Act  to  authorize  the  President  to  offer  rewards  for  the  apprehension 
of  fugitives  front  justice. 

President  may  The  Congress  of  the  Confederate  States  of  America  do  enact,  That 
offer  rewards  for  the  President  be  authorized  to  offer  suitable  rewards  for  the 
fugiiiTes'from  ^.apprehension  of  fugitives  from  justice,  not  to  exceed  in  any  case, 
tice.  the  sum  of  two  thousand  dollars. 

Approved  April  27,  1863.  ■ 


FIRST  CONGRESS.     Sess.  III.     Ch.  41,  42,  43,  44.     1863.  127 

Chap.  XLI. — An  Act  to  amend  the  first  section  of  An  Act  entitled  "  -An  Act  to  amend  the      April  27,1863. 

laws  relative  to  the  compensation  of  the  attorneys  of  the  Confederate  tflatea,"  approved 

March  fifteenth,  eighteen  hundred  and  sixty-one. 

Tlie  Congress  of  the  Confederate  States  of  America  do  enact,  That  Act  of  M™j-  -J^ 
the  first  section  of  the  said  act  be,  and  the  same  is  hereby,  t0  eompe'nSationTf 
amended,  by  striking  out  the  word  "on"  where  it.  occurs  in  thetho  attorneys  of 
tenth  line,  and  inserting-  the  word  "or,"  so'  as  to  make  the  sen-  the  C.S., amended. 
tenceread,  "for  drawing  indictments  or  criminal  informations  five  .  ???J°r,  JTJrn? 

dollars/'  -  criminal   informa- 

Approved  April  27,  1863.  tiuus- 


Chap.  XLII. — An  Act   to  authorize    the  Secretary    of  the  Xavy    to    lease    a    site    near      ApL'il2T  ISfi-T. 
the  city  of  Richmond  for  the  preparation  and  safe  keeping  of  ordnance  stores.  


The   Congress  of  the    Confederate   States  of  America  do  enact,  That     Secretary  of  the- 
the  Secretary  of  the  JNavy  be,  and  he  is  hereby,  authorized  to  f  a.vy    prized 

,  ,.  J    .     ,  ,  •         ,.  '      .,,  '  ■•   ,  to  lease   a  site   for 

lease,  for  a  period  not  exceeding  five  years,  a  site,  with  or  without  the    safe-keeping,, 
buildings,  as  he  may  deem  most  expedient,  near  the  city  of  Rich-Ac,  of   ordnance, 
inond,  for  the  preparation  and  safe  keeping  of  ordnance  stores  :  Pro- st0"3-  . 
vided,  That  the  quantity  of  land  leased  does  not  exceed  two  acres.,  '    "^ 

Approved  April  27,  1863. 


Chap.  XLIII. — An  Act  to  reaulate  the  extra  pn;/  allowed  soldiers  detailed  for  duty-  as-      April  27,  r863. 
clerks  in  the  city  of  Michmond.  

Ihe  Congress  of  the   Confederate   States  of  America  do  enaot,  That     Increase  of  extra 
the  extra  pay  now  allowed  soldiers  detailed  to  perform  the  duties  P"?  ";0  soldiers  de- 

„      .      .       X   •'  .  ..  ...         «,    •■  •.    .  .,  .,    '      „  t-.    ,  ,     ,       tailed    to    perform 

of  clerks  in  any  of  the  public  offices  in  the  city  of  Kichmond,  by  the  duties  of  clerks, 
reason  of  their   physical    disability  to  serve  in  the  field,  shall  be 
increased  from  twenty-five  cents  per  day  to  one  dollar  per  day,, 
from  and  after  the  passage  of  this  act. 

Approved  April  27,  1863. 


Chap.  XLIV. — An  Act  to   amend  An  Act  entitled  "  An  Act  to  regulate  impressments  by     A^rilST;  1Su3. 
officers  of  the  Army."  • 

The  Congress  of  the  Confederate  States  of  America  do  enact,  That     Impressing  offi- 
in  all  eases  of  appraisement   provided    for   in    said  act,  the  offi- cer  t0.  end";'so  °" 

'!,  „    *■     ,     ,.      ...    :         ...  ,,      '  .         appraisoment     of 

cer   impressing   the  property  shall,   if  he   believe  the   appraise-  property  impress 
ment  to  bo  fair  and  just,  endorse  upon  it  his  approval;  if  not,  heed,  if  just,  his  ap- 
shall  endorse  upon  it  his  reasons  for  refusing and  deliver  the  same,  Pro'™1 ;  lf  n°t,  his 

...  .     .    },       .,  .  i      .     ,,  -,  .  reasons  fur  refusal, 

with  a  receipt  for  the  property  impressed,  to  the  owner,  his  agents  deliver  same 
or  attorney,  and  as  soon  as  practicable,  forward  a  copy  of  the  re- with  his  receipt  to 
ceipt  and  appraisement  and  his  endorsement  thereon,  to  the  board  the  oflr°er'  anr\ 
of  appraisers  appointed  by  the  President  and  the  Governor  of  the  appraisers.0" 
State,  who  shall  revise  the  same  and  make  a  final  valuation,  sa  as  tfinai  valuation 
to  give  just  compensation  for  the  property  taken,  which  valua-by  the  board,  and 
tion  shall  be  paid  by  the  proper  Department,  for  use  of  which  thepayment* 


128  FIRST  CONGRESS.     Sess.  III.     Ch.  45,  46,  47.     1863. 

property  was  taken,  on  the  certificate  of  the  appraisers,  as  pro" 
vided  in  the  act  of  which  this  is  amendatory. 
Approved  April  27,  1863. 


April  27,  1863.     Chap.  XLV. — An  Act  to    authorize  the   issue  of  eight  per   cent,    bonds  or  certificates  of 
■ ■  •  stock  in  certain  cases. 


Issue  of  bonds      The  Congress  of  the  Confederate  States  of  America  do  enact,  That 
or  stock  authorized  t[10  Secretary  »f  the  Treasury  be,  and  he  is  hereby,  authorized  to 

bearing  t-  per  cent.  .  i     1    J-  1  ,  J .  .  r.       .  r.  .        r.  *  i       *-«       n    i 

interest,    to    dis-  'ssuo  and  deliver  bonds  or  certificates  of  stock  of  the  Confederate 
charge  e  e  r  t  a  i  n  States,  bearing  eight   percent,   interest   per  annum,  to    such   an 
agreements  entered  arn.oUn't  as  may  be  necessary  to  discharge  all  agreements  entered 
l  l>862?0r         !C'  'nt0  Pr'Or  to  the  first  day  of  December,  1862,  whereby  goods  were 
sold  and  delivered  to  the  government,  and  the  vendor,  at  the  time 
of  sale,  agreed  to  receive  bonds  orstock  in  payment  of  the  price; 
Bate.  and  the  said  bonds  or  stock  may  bear  date  on  the  day  of  issue,  or 

on  the  day  the  vendor  was  entitled  to  receive  payment;  but  if 
dated  on  the  day  of  issue,  the  interest  which  would  have  accrued 
had  the  bonds  or  stock  been  issued  on  the  day  the  vendor  was 
Jorm.  entitled  to  receive  them    shall    be  paid.     And  the    said    bonds  or 

stock  shall  be  issued  under  the  same  forms,  conditions  and  res- 
trictions as  are  provided  in  the  Act  entitled  "  An  Act  to  provide 
further  means  for  the  support  of  the  government,"  approved 
twelfth  April,  eighteen  hundred  and  sixty-two,  and  the  Secretary 
■Like  "oobAs  may  of  the  Treasury  shall,  also,  be  authorized  to  issue  like  bonds  to 
teifsuedto  other  an     person    who  shall  have  actually  paid  money  into  the  hands  of 

persons  who   have       J   '  _  „  J   \  .  J  ,~      , 

paid  money  into  an  agent  of  the  Treasury,  lor  the  purchase  of  eight  per  cent,  bonds 
thetreasuryforthe  of  the  one  hundred  million  loan,  prior  to  the  twentieth  February, 
purchase  of  certain  eighteen  hundred  and  sixty-three. 

roper  cent,  teonds.        a  ^ 

Approved  April  27,  1863. 


April  27,  1883.  Chap.  XL VI. — An  Act  to  establish  the  form  of  fifty  cent  treasury  notes. 


Form  and  a*-  rpjie  (Jongrcss  of  the  Confederate  States  of  America  do  enact,  That 
nc°tes1C  under0  .one  t'ie  treasury  notes  authorized- to  be  issued  under  the  denoniina- 
dollar.  tion  of  one  dollar,  may  be  issiiGd  in  such    forms  and    with    such 

authentication  as  the  Secretary  of  the  Treasury  shall  direct. 
Approved  April  27, 1863. 


April  29,  IS63.     'Ghap.  XL VII. — An  Act  allowing  hospital  accommodations  to  side  and  wounded  officers. 


ed  officers  allowed  ^le  Congress  of  the  Confederate  States  of  America  do  enact,  That 
hospital  accommo-sick  or  wounded  officers  shall  be  allowed  hospital  accommodations 
dations  at  $1  per  -m  any  0f  the  hospitals  of  the  Confederate  States,  at  one  dollar 

diem.  !■_'-• 

per  diem. 

Sec.  2.  And  be  it  further  enacted,    When    said   officer  shall    be 

Surgeon  in  charge  without  money,he  shall  nevertheless  be  entitled  to  the  same.    The 

a°ndUtdrhaewmtUh1esurSCon  in  charge,  at  the  expiration  of  every  thirty  days,  shall 

amount.  state  the   account,  and    be  entitled   to  draw   the  amount  at  auy 

place  where  the  officer  might  have  drawn  it,  which  shall  be  deducted 


FIRST  CONGRESS.     Sess.  III.     Ch.  48.     1863.  i  129 

from  said  officer's  pay  in  the  same  way,  as  if  he,  himself  had  drawn  Amount  dri"™ 
it,  and  any. officer  drawing  the  same  again,  shall  be  punished  as  J£cue°,*  p^om  e 
in  the  case  of  fraudulent  drawers. 

Approved  April  29,  1863. 


Chap.  XLVIII. — An  Act  to  prescribe  the  rates    of  postage  on  newspapers,  periodicals,  April  -9,  I860. 

boohs  and  transient  and  other  matter,  and  to  repeal  in  part  the  second  section  of  the  Act  TTT^    ^T~j     ^ 

approved  May  the  thirteenth,-  eighteen   hundred  and    sixty-one,  to    amend  "  An  Act  to  ,  q«,    ~r       ^ «' 

prescribe  the  rates  of  postage  in  the  Confederate  States  of  America,  and  for  other-pur-  *-bblt  May  io. 
poses",  approved  February  the  twenty-third,  eighteen  hundred  and  sixty-one.      , 

The  Congress  of  the  Confederate  Stales  of   America  do  enact,  That     inland    postage 
the  rates  of  inland  postage  on  newspapers,  published  in  the  Con-  onuewspapers sent 
ferate   States,  and  sent  to  regular  subscribers,    shall   be    at  theto  Babsonbers- 
rate  of  one  cent  for  each  paper   not   weighing    more  than  three 
ounces,  and  for  every  additional  ounce,  or  fraction  of  an  ounce, 
one  half  cent   additional    shall    be  charged   on   each  paper;    and 
periodicals  published  oftener  than  semi-monthly  shall  be  charged     periodicals  rub- 
asnewspapers.     The  inland  postagcon  other  periodicals, published  lished oftener  than 
in  the  Confederate  States  and  sent  to  actual  subscribers,  shall  bo  semi-monthi  y 

..  ,  ,  .  •■>•,.  j-  ji_    ./.charged  as   news- 

on  the  regular  numbers  of  a  periodical,  not  exceeding  one  and  a  half  paper;.. 
ounces  in  weight,  one  cent  on  each  number,  and  one  cent  additional  Inland  postage 
on  each  additional  ounce  orfraction  of  an  ounce.  Regular  subscri- on  °,ner  Periodl- 
bers  to  newspapers  and  periodicals  shall  be  required  to  pay  the  subscribers  to 
postage  thereon  quarterly  in  advance,  at  the  office  of  deli  very,  unless  newspapers  and 
paidat  the  post-office  of  theplaee  of  publication.  Theinland  postage  periodicals  to  pay 

'  ,  j  u      •         t  l  1    J    u        1    tDe   postage  quar- 

on  every   other  newspaper,  and  on  each  circular  not  sealed,  hand-  tert_  ia. adVancc. 
bill,   engraving,  pamphlet,  periodical,  magazine,  or  other  paper,     inland   postage 
which  shall    be    unconnected  with    anv    manuscript    or   written00  oth?r  newspa- 

..  ,         ,  , .  .•  .    ...    .    -u-  .1  .  pers,    circulars, 

matter,  and  not  exceeding  one  ounce  in  weight,  shall    be  one  cent  handbills,  <tc. 
and  for  every   additional  ounce  or  fraction  of  an  ounce,  one  cent    Book3notweigh- 
additional,  and  books,  bound  and  unbound,  not  weighing   overins   ov^r  fouJ 
four   pounds,  shall   be  deemed   mailable   matter,  and   the  inland  f^^bi,,   barter, 
postage  on  them   shall    beat  the  rate  of  two  cents  an  ounce  or  Rate   of    postage- 
fraction  of  an  ounce;  and  the  postagcon  all  such  transient  matter  thereon, 
and    books  shall   be   prepaid,  in    all  cases,  except  when    sent   by  ;  ^°st*^tt°"  ""^ 
officers,  musicians  or  privates  of  the  army  as  provided  for  in  the  books  to"  ho  pre- 
act  of  July  twenty-ninth  eighteen  hundred  and  sixty-one,  relating  paid,  except  when 
to  the  prepayment  of  postage  in  certain  cases.     And   upon  all  0™^°^?"' &Q' 
newspapers,  periodicals  and  books  published  beyond  the  limits  of    On  newspapers, 
the  Confederate   States,  postage    shall    be    double   the  foregoing  &«-,  published  be- 
rates.    On  each  number  of  a  newspaper,  unsealed  circular,  or  any  yond  the  C-  S- 
other  unsealed  printed  transient  matter,  placed  in  any  post-office,     When  placed  in 
not  for  transmission  but  for  deliver  onlv,  the  postage  shall  be  ono'V  post-office  for 

.  "  7  L  °  delivery  only. 

cent.  J       ' 

Sec.  2.  That  this  act  shall  take  effect,  and  be  in  force  on  and     This  act  to  take 
after  the  first  day  of  July  eighteen  hundred  and  sixtj'-three,  andoffe°t   on  the  1st 
that  the  second  section  of  the  act  approved  May  the  thirteenth,  July' 1863- 
eighteen  hundred  and  sixty-one,  entitled  "An  Act  to  amend  An 
Act  to  prescribe  the  rates  of  postage  in  the  Confederate  States  of 
America,  and  for  other  purposes,"  approved  February  twenty-.   Act  of  Feb.  23, 
third  eighteen  hundred  and  sixty-one,  be,  and  the  same  is  hereby18151'^2'  roPealed- 
repealed,  from  and  after  that  date,  except  so  much  of  said  second 
section  as  authorizes  the  publishers  of  newspapers  or  periodicals 


130  FIRST  CONGRESS.     Sess.  III.     Ch.    49,  50.     1863. 

within  the  Confederate  States  to  send   and  receive  to  and  from. 
each  other  from  their  respective  offices   of  publication,  one  copy 
of  each  publication  free  of  postage. 
Approved  April  29,  1863. 


April  29,  1863.  CnAP.  XLIX. — An  Act  to  declare  the  meaning  and  extend  tJte  provisions  of  An  Act  etiti- 
t'ed  "An  Act  to  increase  the  pay  of  certain  officers  and  employees  in  the  Executive  and 
Legislative  Departments"  approved  October  thirteenth,  eighteen  hundred  and  sixy-two. 

Act  bf  Oct.  13,  TIte  Congress  of  the  Confederate  States  of  America  do  enact,  That 
1862,   ch.  47,  in-  (.jjg  Act  entitled  "An  Act  to  increase  the  pay  of  certain   officers 

creasing  the  pay  ol         ,  ,  ,        ---,  .  1    -r        -    1    *•  r\  j.    >j 

certain  officers  and  and  employees  in  the  Executive  and  Legislative  Departments, 
employees  in   the  approved  October  thirteenth,  eighteen  hundred  and  sixty-two,  be, 
Executive  an  d  ancj  ^[ie  same  js  hereby  extended,  and  declared  to  be  in  force  for 
paftmen'ts^exteiKi-  ^°  period  of  three  months  after  the  thirteenth  day  of  October, 
ed  to  Jan.  13, 1SC4.  eighteen  hundred  and  sixty-threo. 

Benefits  °*  ™j£  Sec.  2.  Be  it  further  enacted,  That  it  was  the  intention  of  Con- 
tcCmporaryreas°weii  grcss  *na*  ^ne  sa'^  aek  should  bo  construed  so  that  the  benefits  of 
as  permanent  offi- the  same  shall  extend  and  inure  to  the  temporary  as  well  as  per- 
cers  and  employ-  man  en  t  officers  and  employees  in  the  civil  employment  of  the 
ees"  •  government  in  the  city  of  Richmond. 

Dishursing  clerks      Sec.  3.  Be  it  further  enacted,   That  it  was  not  the  intention  of 
of  the  departments  c  b    tl      pag8a„0  of  the  abov0  reeited  Act,  to  repeal  an 

to  hava  the    addi-  o       .  >     J  I  a  i  I 

tional  pay  allowed  Act  entitled  "  An  Act  to  provide  a  compensation  for  the  disbursing 
hy  the  act  of  May  officer  of  the' several  Executive  Departments,"  approved  May 
16,1-861.  sixteenth  A.  D.  eighteen  hundred  and  sixty-one,  and  it  is  hereby 

declared  that  the  disbursing  clerks  in  the  Departments  of  State, 
Treasury,  War,  Navy,  and  Justice,  and  in  the  Post-office  Depart- 
ment, and  the  disbursing  officer  of  the  contingent  fund  of  the 
Executive  office  shall  each  hereafter  be  allowed,  in  addition  to  his 
salary  or  compensation  as  clerk,  the  sum  of  two  hundred  dollars 
per  annum,  for  disbursing  the  funds  of  the  Department  which  may 
be  required  to  pass  through  his  hands. 
Approved  April  29,  1863. 


April  29,  1S63.     Chap.  L. — An  Act  to  admit  free  of  duty  all  machine <y  for  the  manufacture  of  cotton,  or 
^ wool,  or  .necessary  for  carrying  on  any  of  the  mechanic  arts. 


Machinery  for  ff]le  Congress  of  the  Confederate  States  of  America  do  enact,  That 
cotton^or  wool  or  a'^  machinery  for  the  manufacture  of  cotton,  or  wool, or  necessary 
for  carrying  on  the  for  carrying  on  any  of  the  mechanic  arts  in  the  Con  federate  Slates 
mechanic  arts,  ad- 0f  America,  be  admitted  free  of  duty  until  the  ratification  of  a 
mittcdfreeofdu^- treaty  of  peace  between  the  Confederate  States  and  the  United 
States. 
Approved  April  29,  1863. 


FIRST  CONGRESS.     Sess.  III.     Ch.  51,  52,  53,  54.    1863.  131 

Chap.  LI. — An  Act  to  allow  commutation  for  clothing  to  the  militia   in  actual   service  of      A\m\  30,  1863. 
the  Confederate  Stales.  


The  Conqressof  the  Confederate   States  of  America    do   enact,  That     Commutation  for 

.  ,-  i      clofcniyitr      nil  owed 

there  shall  bo  allowed  and  paid  to  the  militia  of  any  State,  whotne  miHtia  iu'  the 
have  been,  or  may  hereafter  be,  called  into  the  service  mf  the  Con- service  of  the  C. 
federate  States,  under  authority  of  existing  laws,  to  each  private  s- 
and  non-commissioned   officer,  commutation  for  clothing  for  the 
time  of  actual  service,  at  the  rate  of  'forty-two  dollars  a  year,  up 
to  the  thirtieth  day  of  August,  eighteen  hundred  and  sixty-one, 
and  after  that  date,  at  the  rate  of  fifty  dollars  per  annum,  deduct- 
ing therefrom   the  value  of  any  clothing  which  may  have  been 
issued  them,  or  commutation   therefor,   which    may  have  been 
allowed  them. 

Sec.  2.  All  claims  for  commutation  under  authority  of  this  act    Claims  for  com- 
made  by  any  of  the  militia  who  have  been  heretofore  paid,  shall  niuution  to  be  set- 

i  . .  i     i   i         ,      c,  iii-  -ii  i     e>  *  i       A  tied  by  Second 

be  settled  by  the  Second  Auditor,  with  the  approval  of  the  Comp- Auditor    with  the 
troller  of  the  Treasury.  approval    of    the 

Approved  April  30,  1863. 


Comptroller. 


Chap.  LII. — An  Act  to  increase  the  pay  of  Master's  Hates  in  the  Xavy.  April  30,  1S63. 


The  Congress  of  the  Confederate  States  of  America  do  enact,  That  Monthly  pay  of 
from  and  after  the  passage  of  this  act  the  pay  of  master's  mates 5JsSa's  mates  in 
in  the  Navy  shall  be  forty  dollars  per  month. 

Approved  April  30, 1863. 


Chap.  LIU. — An  Act  to  authorize  the  appointment  of  a  Chief  Constructor  in  the  Uavy,      April  30,  1S63. 

and  to  fuC'  the  pay.  

The  Congress   of    the    Confederate  States  of  America   do  enact,  That     Chief  Construc- 
the  President  be,  and  he  is  hereby,  authorized  to  appoint  by,  and  ,tor  of  tho  NaT7  t0 

...    Ll  ,    .        '      ,  ,,     ,■'  '  r,  •.,..,.  J  be  appointed. 

with  the  advice  and  consent  of  the  Senate, one  Chief  Constructor 
in  the  Navy,  whose  compensation  shall  be  three  thousand  dollars     Compensation. 
per  annum,  and  who  shall  perform  such  duties  as  may  be  directed     Daties- 
by  the  Secretary  of  the  Navy. 
Approved  April  30,  1863. 


Chap.  LIV. — -An  Act  to  amend  An  Act  entitled  "An  Act  to  regulate   impressments,"  op-      April  30    1863. 
proved  March  twenty-sixth,  eighteen  hundred  aud  sixty-three. 


Act  of  Mar.  26, 

The    Congress  of   the    Confederate  States  of  America  do  enact,  That1863//11-    10' 
n,         u  ,vi  ji'iL'   .  ii  i  l  .!■  amended   so  as  to 

the  above  entitled  act  be  so  amended    as  to  embrace  the  impjPGBB- authorize  impress- 
ment of  supplies  required  for  the  Navy  as  well  as  the  Army.  ment   of  supplies 
Approved  April  30.  1863.                                    •  ^iwV^l^ 

l  '  „  well  as  tbo  army. 


132  FIRST  CONGRESS.     Sess.  III.     Ch.  55,  56,  57,  58.     1863. 

April  30,  1S63.         CnAr.  LY. — An  Act  to  regulate  the  supplies  of  clothing  to  enlisted  men  of  ike  Nary 
■  during  the  war. 


Clothing  to  be  The  Congress  of  the  Confederate  States  of  America  do  mad,  That, 
men  of  tue'Vavy  during  the  continuance  of  the  war,  the  Secretary  of  the  Navy  be,  and 
he  is  hereby,  authorized  to  issue  clothing  to  the  enlisted  men  of  the 
navy,  under  such  regulations  as  he  may  prescribe,  at  an  advance  of  not 
exceeding  fifty  per  centum  upon  the  prices  at  which  such  supplies  were 
furnished  at  the  commencement  of  the  war. 

Approved  April  30,  1863. 


April  30,  1863.  Chap.  LYT. — An  Act  to  authorize  the  Secretary  of  the  Navy  to  appoint  clerks  to  the 

— ■ ■ — ■  Commandant  and  Quartermaster  of  the  Marine  Corps. 


Appointment  of      The  Congress  of  the   Confederate   States  of  America  do  enact,  That 
clerks  to  the  com-  t]l     gecretai.y  0f  f^g  Nary  ^e,  and  he  is  hereby,  authorized  to  appoint 

mandantandquar-  i     i  i  i  a  •  -,  i_ 

termaster    of    the  one  clerk  to  the  commandant  oi  the  marine  corps,  and  one  clerk  to  the 

marine  corps.         quartermaster  of  the   marine   corps,   at  a  compensation   not   to   exceed 
Compensation.     fifteen  hundred  dollars  pe,.  aimmu  e&G^ 

Approved  April  30, 1863. 


April  30,  1863.      Chap.  LYIL — An  Act  to  amend  An  Act  entitled  "An  Act  to  amend  An  Act  entitled  'An 

Act  recognizing  the.   existence  of  war   between  the  United  States  and  the   Confederate 

States,  and  concerning  Letters  of  Marque,  prizes  and  prize  goods,  ajyproved  May  sixth, 
one   thousand  eight  hundred  and  sixty-one,'"  approved  May  Uecniy-first,  eighteen  hun- 
dred  and  sixty-one,   and  numbered  u170,"  of9the  Acts  of  the  Second  Session  of  the 
%  Provisional  Congress  of  eighteen  hundred  and  sixty-one. 

Act  of  May  21,       Tlie  Congress  of  the   Confederate  States  of  America  do  enact,  That 
18S? 'f-\' amen<Jed-  the  first  section  oi'  the  above  entitled  Act  be  so  amended  that  the  board 

l»oard  ot    naval     „  i       rr  i         ■  •  i    -i    p  i  i        *  *•  j 

officers  required  to  oi  naval   omcers  therein  provided  lor,  to  make  valuation  ol  any  armed 

make  valuation  of  vessel  and  its  armament,  sunk  or  destroyed  under  the  provisions  of  said 
orTet^ro-ed -SUnk  J^ct>  s^a"  ^ave>  an(l  are  hereby  invested  with,  power  to  take  and  receive 
thorize'd  to  take  ev- such  depositions,  affidavits,  official  reports,  and  other  evidence,  written 
idence,  written  or  or  oral^  as  they  may  deem  necessary  to  enable  them  to  make  the  valua- 
tion  required  by  said  Act. 
Approved  April  30,  1863. 


April  30,  1S63.      Chap.  LVIII. — An  Act  relative  to  certain   Bonds  and  Treasury  Notes  issued  under  the 
— ■  provisions  of  tilG  Act  apjtroved  sixteenth  May,  eighteen  hundred  and  sixty-one. 


The   ten  year'     Ihc  Congress  of  the    Confederate   States  of  America  do  enact,  That 
Bouds    and-  two^  ^en  yeai.  J30rjds  and  tw0  Tear  Treasury  Notes  issued  under  the  provi- 

VC3Y       1  1'  6  1  S  U  I  V 

Notes  issued  under  sions  of  an  Act  entitled  "An  Act  to  authorize  a  loan,  and  the  issue  of 
the  Act  of  May  lfi,  Treasury  Notes,  and  to  prescribe  the  punishment  for  forging  the  same, 
^".excepted from  and  for  foro-ins  certificates  of  Stock  and  Bonds,"  approved  sixteenth 

the  operation  of  the  -,,  .  \.°     N         ,      ,  ■•      ■    .  -i  i    ,i  r.       v 

Act  of  March  23  -May,  eighteen  hundred 'and  .sixty-one,   be,   and   the  same  are   hereby, 

1SC3,  ante,  oh.  9.  excepted  from  the  operation  of  the  Act  entitled  "An  Act  to  provide  for 
the  funding  and  further  issue  of  Treasury  Notes,"  approved  twenty- 
third  M.ireh,  eighteen  hundred  and  sixty-three,  and  the  said  ten  year 
Bonds  and  two  year  Treasury  Notes  shall  continue  subject  to  all  the 


FIRST  CONGRESS.     Sess.  III.     Oh.  53,  60.     1863.  133 

provisions  of  the  said  Act  first  hereinbefore  mentioned,  approved  sixteenth  The  two  year 
May,  eighteen  hundred  and  sixty-one:  Provided,  That  the  said  two  llH^lms  lohl 
year  Treasury  Notes  now  outstanding  shall  be  funded  prior  to  the  first  fund*a  prior  to 
day  of  August,  eighteen  hundred  and  sixty-three.  August  1,  1863. 

Approved  April  30,  1863. 


Chap.  LIX. — An  Act  concerning  fees  of  District  Attorneys.  April  30,  18G3. 


The  Congress  of  the   Confederate   States  of  America  do  enact,  That     District    Attor- 
whereas  doubts  have  arisen  as  to  the  fees  allowed  by  law  to  the  District  neysentitiedtofees 

„     ,        /-,/.,  <-i  .     -      i         ,-ti         i     ,1     ,     ,1        established  by  the 

Attorneys  of  the  Confederate  States,  it  is  hereby  declared  that  they  ]aws  ;n  force  pr;or 
have  been  and  are  entitled  to  the  fees  established  by  the  laws  of  the  to  the  Act  of  March 
Confederate  States  in  force  prior  to  the  act,  entitled  "An  Act  to  estab- "os^s'ince  enact* 
lish  the  judicial  courts  of  the  Confederate  States  of  America,"  approved  e(i/ 
sixteenth  March,   eighteen  hundred  and  sixty-one,  as  well  as  those 
enacted  since  that  date. 

Sec.  2.  The  amount  of  compensation  received  by  the  District  Attor-     Maximum  com- 
neys  from  all  sources  shall  not  exceed  the  sum  of  five  thousand  dollars  lJC"sa  •     ' 
per  annum  :  Provided,  Each  District  Attorney  shall  make  returns  of  the  0f  fees  an(j  pay  ex- 
fees  received  by  him,  and  shall  pay  the  excess  over  five  thousand  dollars  cess  into  the  Trea- 
into  the  Treasury.  sm7- 

Approved  April  30,  1863. 


Chap.  LX. — Ah  Act  to  punish  forgery  and  counterfeiting.  April  30   1863. 


The  Congress  of  the  Confederate    States,  of  America  do  enact,  That     Forging.  Ac,  of 
no  person  shall  falsely  forge,  counterfeit,  or  make  any  counterfeit  resem-  seal  of  the  C.  S.  or 
blanee  or  imitation  of,  or  anything  purporting  to  be  the  great  seal  of  the  °  office  thereof™" 
Confederate  States  of  America,  or  of  the  seal  of  any  department,  office, 
or  functionary  thereof,  authorized  by  law  to  keep  or  have  a  seal. 

Sec.  2.  No  person  shall   fraudulently  begin  to  make  any  such   forged     Beginning  to 

or  counterfeit  resemblance,  or  imitation,  or  procure  the  same  to  be  done,  make  such  seal  or 

or  aid  in  the  same,  or  fraudulently  have  in  possession,  or  conceal,  or  aid  procuring  sanie. to 
,.  .,        '.;  ,    r    ,  '   ,      n  j  '      ,  be  done,  or  aiding 

in  concealing,  or  procure  others  to  conceal,  or  keep  such  forged  seal,  or  ;n  tne  salne. 

any  instrument,  die,  blank,  or  pei[e]ce  of  metal,  or  other  material,  intended 

to  be  used  in  the  preparation  of  such  seal. 

Sec  3.  No  person  shall  fraudulently  forge  or  counterfeit  any  paper  in     Forgiog,  <tc,  of- 

imitation  of,  or  purporting  to  be,  an  office  paper  or  record,  bond,  coupon,  flee  papers  or  re- 

or  other  paper  issued   from  any  department,  office,  court,  or  functionary  cordi>  bonds,  cou- 

dohs   or  otlisr  TJ&- 

of  the  Confederate  States.  per3.' 

Sec.  4.  No  person  shall  fraudulently  begin  to  forge  or  counterfeit,  or  Beginning  to 
be  concerned  in  fraudulently  forging  or  counterfeiting  any  such  paper,  forge  any  such  pa- 
or  fraudulently  make  or  prepare,  or  begin  to  make  or  prepare  any  per,  or  aiding  m  the 
plate,  die,  instrument,  or  material  intended  for  the  making  or  prepara-  or  possessing  any 
tion  of  such  paper,  or  procure  the  same  to  be  done,  or  knowingly  aid  in  plate,  die,  Ac,  for 
the  same,  or  fraudulently  have  in  possession,  conceal,  or  aid  in  conceal- ti,at  purpose, 
ing,  or  procure  others  to  conceal  or  keep  any  such  paper,  plate,  die,  in- 
strument, or  material,  whether  complete  or  otherwise. 

Sec.  5.  No  person  shall  fraudulently  fix  or  make  the  impression  of  any  Fraudulently  fix- 
such  counterfeit  seal,  or  of  any  such  genuine  seal  on  any  such  paper,  or  ing  impression  of 
on  any  paper  or  material  intended  to  be  used  in  the  preparation  of  such  J"?  such  c°unter- 

J   r   *  r     j.  fcit  or  genuine  seal, 

paper. 


134  FIRST  CONGRESS.     Sess.  III.     Ch.    61.     1863. 

Filling  up,  sign-  Sec.  6.  Xo  person  shall  fraudulently  fill  up,  or  sign,  or  alter  any 
Dcfpaper~ereeurd="  genuine  impression  or  print  of  any  office  paper,  record,  bond,  coupons, 
bonds,  Ac'  '  and  other  paper  authorized  by  law  to  be  issued  by  any  department,  office, 

or  functionary  of  the  Confederate  States. 
Possessing   o  r      Sec.  7.  No  person  shall  fraudulently  have  in  possession,  or  conceal,  or 
concealing,    So-j^mI  {n  concealing,  or  procure  another  to  keep  or  conceal  any  impression 
impression  or  print  .  •  1  _,  •         r        ■  -,    -,         t     J     ,/    -.        n 

of  any  genuine  or  print  or  any  genuine  plate  or  engraving,  provided  unaer  authority  ot 

plate  or  engraving,  law  for  the  issuing  of  any  paper,  authorized  by  law  to  be  issued  from 
stamp  or  die.  anv  department,  office  or  functionary  of  the  Confederate  States,  or  any 

genuine  plate,  stamp  or  die  provided  by  the  government,  or  any  depart- 
ment, office,  or  functionary  of  said   Confederate  States  for  the  issue  of 
such  paper. 
Forging  assign-      gECL  g_  >^0  pers0I1  shall  fraudulently  forge  or  counterfeit  any  assign- 
ment   or   enovrse-  ,      r  ..  j?       >  ■    j.         *.  j  •     -  i. 
meat,  or  signature  ment  or  endorsement,  or  signature  ot  any  person  interested  in  any  such 

to  any  such  paper,  paper,  to  the  prejudice  of  the  right  of  such  person  interested. 

Or  passing,  ut-  gEC_  9  j|0  person  shall  knowingly  pass,  utter  or  publish,  or  attempt 
tering,  or  publish-  ,  r        ,  ,.  ,  ,  °  ^     ,  .  .         rw      .  lr  [ 

in°-  any  such  pa- to  Pass>  utter  or  publish,  or  be  concerned  in  passing,  uttering  or  pubhsh- 
per.  ing  any  such  paper.  / 

Imprisonment  gEC_  \q  "Wnoever  shall  commit  either  of  the  foregoing  offences,  shall 
raittinc  anv  of  the  ^e  imprisoned  at  hard  labor  not  less  than  three  nor  more  than  fifteen 
above  offences.       years,  and  be  fined  in  a  sum  not  exceeding  five  thousand  dollars. 

This  a -t  to  ap-  gEC.  \\_  The  provisions  of  this  act  shall  apply  to  all  seals,  instruments, 
bonds  and  other  k°n|ls,  coupons,  and  other  papers  which  may  hereafter  be  authorized  by 
pape'rs,  whether  law,  as  well  as  those  provided  for  by  existing  laws.  , 

now  or   hereafter      gEC.  12.  All  provisions  in  any  former  law  inconsistent  with  the  pro- 
authorized  by  law.  vjsjons  0f  t|lig  act  are  repealed,  excepting  the  twenty-first  section  of  the 

Repugnant  pro-  ...  r  >  IP  Jm  . 

visions  in   former  act  ot  the  .Provisional  Congress,  approved  August  nineteenth,  eighteen 

laws  repealed,  ex- hundred   and  sixty-one,   entitled  "An   Act  to   authorize   the  issue  of 

eept  4  01  of  the  Act  treasury  Notes,   and  to  provide  a  war  tax  for  their  redemption,"  and 
of  August  19, 1S61.      .,         J.        .     '        ,  i,         ,  .  ,  ,      ,        ,i    -  c 

said  section  is  hereby  declared  to  be  in  force  and  apply  to  all  issues  ot 
Treasury  notes,  as  well  as  those  provided  for  in  any  prior  or  subsequent 
act,  as  in  the  act  aforesaid. 
Offences  provided      gEC_  13    An  offences  pr0vided  for  in  any  former  act  which  may  be 

for  in  former  acts  .    .  ,._    ,  ,   ■     , f.  tut  •  -i  ^  i  t  t_      i 

punishable  accord-  repealed  or  modified  by  this  act,  shall  be  punished  according  to  the  law 
ing  to  said  acts,      in  force  at  the  time  of  the  commission  of  the  offence,  in  the  same  man- 
ner as  if  this  act  had  not  been  passed. 
Approved  April  30,  1863. 


May  1,  1863.       Chap.  LXI. — -in  Act  to  abolish  supernumerary  offices  in  the  Commissary's  and  Quart*r- 

master's  Departments. 

Office  of  Ke<n-  The  Congress  of  the  Confederate  States  of  America  do  enact,  That 
mental  Commissa- the  office  of  Regimental  Commissary  be,  and  the  same  is  hereby  abol- 
ry  abolished,  and  ished,  and  the  duties  heretofore  devolved  by  law  upon  said  commissary 
Regimental  Quar-  shall  be  performed  by  the  Regimental  Quartermaster :  Provided,  That 
masters.  said  quartermaster  shall,  if  required  by  the  Secretary  of  War,  execute  a 

Quartermasters  new  bond,  with  such  additional  penalty  as  he  may  require, 
give  dew  bond.    °      Sec.  2.  That  the  commanding  officer  of  a  regiment  or  battalion  shall, 

Commissary  ser  when  the  good  of  the  service,  in  his  opinion,  requires  it,  detail  a  non- 
geant  may  be  de-  commissioned  officer  or  private  as  commissary  sergeant,  who  shall  be 
to  the  Regimental  assigned  to  the  Regimental  Quartermaster  to  perform  the  duties  now 
Quartermaster.       performed  by  commissary  sergeants,  and  the  non-commissioned  officer  or 

His  duties  and  private  so  detailed  shall  receive  as  extra  pay  twenty  dollars  per  month. 
^Drawing  or  sup-  Sec.  3.  That  the  Regimental  Quartermasters  acting  as  commissaries 
plies  by  Regimen-  shall  draw  supplies  for    their  respective  regiments  on  provision  returns, 


FIRST  CONGRESS.     Sess.  III.     Ch.  62,  63.     1863.  135 


form  fourteen,  and  not  in  bulk;  and  when  detached  from  their  brigades,  tal  Quartermasters 
so  that  it  is  impracticable  to  draw  supplies  from  the  brigade  commissary,  a°'!£sg  as  commls- 
it  shall  be  the  duty  of  the  nearest  brigade  or  post  commissary  to  supply 
his  regiment  on  provision  return  fourteen. 

Sec.  4.  Sales  to  officers  shall  be  made  by  the  brigade  commissaries  to  Sales  t0  officers 
which  such  officers  are  attached.  commissaries"'5'" * 

SE.C.  5.  That  quartermasters  and  commissaries,  assistant  quartermas-  Quartermasters 
ters  and  assistant  commissaries,  who  become  permanently  detached  from  and  commissaries 
divisions,  brigades,  or  regiments,  to  which  they  are  originally  appointed  tache^ftom  divi- 
and  assigned  respectively,  whether  by  resignation  or  otherwise,  shall  s'ions,  Ac.,  to  cease 
cease  to  be  officers  of  the  army,  and  their  names  shall  be  dropped  from  to  ho  officers,  and 
the  rolls  of  the  army,  unless  re-assigned  by  a  special  order  of  the  Secre- ?amej,  dr°pp 
tary  of  War. 

Sec.  6.  That  it  shall  be  the  duty  of  the  Secretary  of  War  to  issue  the  Secretary  of  War 
necessary  orders  for  the  earliest  practical  enforcement  of  the  provisions  an^'communicnte 
of  this  law,  and  that  he  shall  communicate  to  the  Chiefs  of  the  Subsis-  names  of  commis- 
tence  aud  Quartermaster's  Bureaux  the  names  of  the  commissaries  and  sariesand  quarter- 
assistant  commissaries,  quartermasters  and  assistant  quartermasters  re-  maf  dnnrecWroia 
tained  and  dropped  from  the  rolls  under  this  act.  the  rolls. 

Sec.  7.  That  all  laws  aad  parts  of  laws  contravening  the  provisions  of 
this  act  be,  and  the  same  are  hereby,  repealed. 

Approved  May  1,  1863. 


Chap.  LXIX — -An  Act  to  amend  ''  An  Act  to  organize  the  clerical  force  of  the  Treasury       May  1   1SG3. 

Department.^  ■■ — ? 


The  Congress  of  the  Confederate  States  of  America  do  enact,  That  Principal  clerks 
the  principal  clerks  at  the  offices  of  the  War  Tax,  the  Treasury  Note  Treasury  Note  and 
and  Coupon  Bureaux  at  Richmond  and  at  Columbia,  and  of  the  Produce  and  C  upon  Bu- 
Loan,  be  raised  to  the  grade  of  chief  clerks,  with  a  salary  of  two  thou-reaux  raised  to  the 
sand  five  hundred  dollars,  and  be  charged  respectively  with  all  the  duties  §£"jt  °f  ohief 
of  superintending  and  conducting  the  business  of  the  said  offices,  under  Salaries  and  du- 
the  regulations  and  direction  of  the  Secretary  of  the  Treasury.  ties. 

Sec.  2.  The  Secretary  of  the  Treasury  is  authorized  to  employ  one  ^thT^the 
additional  clerk  in  the  War  Tax  Office,  two  more  in  the  Produce  Loan  War  Tax  and  Pro- 
Office,  and  as  many  male  and  female  clerks  in  the  Treasury  Note  and  duoo  Loan  Offices, 
Coupon  Department  ^s  are  from  time  to  time  necessary  to  prepare  the  aD'L1D,  tbeT,rcasu" 

./.   ,         r  ,  i  -r>-   i  i  -i^i       i  ■  i  t        ,i      ry  Note  aud  Cou- 

said  notes  and  coupons  at  Itichniond  and   Columbia,  not  exceeding  the  p(,n  Departments. 

number  now  employed,  and  the  salaries  now  paid,  and  that  the  salaries     Salaries  of  clerks 

of  the  clerks  at  Columbia  shall  be  the  same  as  those  at  Richmond  ;  and  at  C°lumMa.  to  be 
ii  ■  ,  ■  ■    .  ,        .,  ■  «  i     ii  i      the  same  as  those 

in  all  cases  in  making  appointments  under  this  act,  a  preference  shall  be  at  Richmond. 

given  to  males  who  are  not  liable  to  military  duty  under  the  laws  of  Con-    Preference  given 

gress,  and  to  females  whose  labor  is  necessary  for  their  support.  to  males  not  liable 

°  J  rr  to   military    duty, 

Approved  May  1,  1863.  and  to  females 

whose  labor  is  no- 

cessary    for    their 

support. 

Chap.  LXIII. — An  Act  to  authorize  the  Secretary  of  War  to  purchase  or  lease  real  estate.       May  1,  1863. 


The  Congress  of  the  Confederate   States  of  America   do  enact,  That    Secretary  of  War 
the   Secretary  of  War  be,  and  he  is  hereby,  authorized  to  purchase  or  ™''™^  *°  p"rj 
lease  any  and  all  real  estate  which  may  by  him  be  deemed  necessary  foresLato. 
the  use  of  the  government  in  the  conduct  of  those  works  or  operations 
submitted  by  law  to  the  supervision  or  control  of  the  War  Department, 
and  for  which  appropriations  are  made  by  Congress. 


136  FIRST  CONGRESS.  •   Bess.  III.     Ch.  64,  65,  66.     1863. 

May  ratify  and  gEc.  2.  That  the  Secretary  of  War  is  hereby  authorized  to  ratify  and 
^"X/'oV'reul  es-  complete  any  purchase  or  lease  of  real  estate  heretofore  made  under  the 
tate  made  under  direction  of  the  Chief  of  Ordnance,  and  all  such  leases  or  purchases 
direction   of   the  heretofore  made  shall  be  binding  as  soon  as  the  same  are  approved  by 

Chief  of  Ordnance.  the  Seeretary  0f  War. 

_  Consent  of  State  Sec.  3.  Every  purchase  of  freehold  estate  made  by  authority  of  this 
tateVes  tcTbc  ob- ac*  s^a'^  be  subject  to  the  condition  that  the  consent  of  the  State  within 
tained.  whose  limits  it  lies,  shall  be  obtained  by  the  Confederate  Government. 

Approved  May  1,  1863. 


'  May  1,  1S63.        Chap.  LXIV. — An  Act  to  pay  officers,  non-commissioned  officers  and  privates  not  legally 
mustered  into  the  service  of  the  Confederate  States,  for  services  actually  performed. 

commissioned  offi-  The  Conffress  °f  the  Confederate  States  of  America  do  enact,  That 
eers  and  privates  all  officers,  non-commissioned  officers  and  privates  of  any  legally  consti- 
notjegal'.y  muster- tuted  military  organization,  which  may  have  been  actually  received  into 
ed  into  the  service  th    serv;ee  of  the  Confederate  States  by  any  general  officer  thereof,  but 

to     receive     their  in  ,         t    •    ,  "■>      .J  °  »,,■■    ,'     .j 

were  never  legally^ mustered  into. service,  in  consequence  of  the  loss  of 
the  muster  rolls  of  such  military  organization,  shall  be  entitled  to  receive 
Proviso.  pay  from  the  time  they  were  so  received  :  Provided,  The  fact  of  their 

having  been  so  received  into  the  service,  and  the  time  they  served,  is 
duly  proved  to  the  satisfaction  of  the  Secretary  of  War,  under  rules  to 
be  prescribed  by  him. 

Approved  May  1,  1863. 


r»y 


May  1,  1S63.  Chap.  LXV. — An  Act  to  provide  for  the  payment  of  certain  Arorth  Carolina  Troops 
from  the  time  of  their  enlistment. 

Certain  North  The  Congress  of  the  Confederate  States  of  America  do  enact,  That  the 
Carolina  troops  to  tg  heretofore  raised  b'  the  gtate  of  Nort]l  Carolina,  and  afterwards 
be  paid  irom  time  K      ,    .  .  .       •'k    .    '   «  '    „  .  ~  ,     7  -,      r,  ■     n   i 

of  enlistment.        received  into  the  service  of  the  Confederate  btates,  by  the  Confederate 
States,  shall  be  paid  from  the  date  of  their  enlistment. 
Approved  May  1,  1863.  • 


May  1   1863        Chap.  LXVL— An  Act  to  make  appropriations  for  the  support  of  the  Government  of  the 
[ Confederate  States  of  America,  for  the  periods  therein  mentioned. 


Appropriations  The  Congress  of  the  Confederate  States  of  America  do  enact,  That 
for  the  support  of  the  following  sums  be,  and  the  same  are  hereby,  appropriated  out  of  any 

Government  from  money  iu  the  treasury  not  otherwise  appropriated,  for  the  support  of  the 
July    1,    1863,    to  „         J  .      „  J       „     .     ,  „    Trf     K,    ,.,     '      ,         ■■      ,rr    j      .    , 

Pec.  31, 1863.  Grovernment,  from  the  first  day  of  July,  eighteen  hundred  and  sixty- 
three,  to  the  thirty-first  day  of  December,  eighteen  hundred  and  sixty- 
three  : 

Legislative:  Pay  Legislative. — For  compensation  and  mileage  of  members  and  Dele- 
menibe™1  ^of  the  gates  of  the  House  of  Representatives,  two  hundred  thousand  four 
House.  hundred  and  twenty  dollars. 

Officers,    clerks,      For  compensation  of  officers,  clerks,  &c,  of  the  House  of  Representa- 
<Ssc.,  of  the  House,  tives,  five  thousand  six  hundred  and  twenty-five  dollars, 
pens  es  "of    tiTe      -^or  contingent  expenses  of  the  House  of   Representatives,  fifteen 
House.  thousand  dollars. 


'      FIRST  CONGRESS.     Sess.  III.     Ch.  66.     1863.  137 

For  compensation  and  mileage  of  members  of  the  Senate,  forty-seven     Pay  end  mileage 

.i  i   j    ii  •  of  members  of  thd 

thousand  dollars.  Senate. 

For   contingent    expenses   of    the   Senate,   eight   thousand    dollars.     Contingent   ex- 

For  compensation  of  the  officers,  clerks,  &c,  of  the  Senate,  eight  penses  of  the  Sen- 
thousand  dollars.  _  ^Officers,    clerks, 

Executive. — For  compensation  of  the  President  of  the  Confederate  &0.,  0f  the  Senate! 
States,  twelve  thousand,  five  hundred  dollars.  Executive:  Pre- 

For  compensation  of  the  Vice  President  of  the    Confederate   States,  B1<*«nt- 

, .  .        r      ,    ,    ,,  '      Vice    President, 

three  thousand  dollars. 

For  compensation  of  the  private  secretary  and  messenger  of  the  Private  Secreta- 
President,     one     thousand     one     hundred     and     twenty-five     dollars.  rJ{  ^eVresiden?" 

For  compensation  of  the  private  secretary  of  the  Vice  President,  Private  Seereta- 
five  hundred  dollars.  rT    °f  iho   Vice 

For  contingent  and  telegraphic  expenses  of  the  Executive  office,  seven  oontin^ent  an  1 
thousand  dollars.  telegraph  i  e    e  x  - 

Treasury  Department. — For    compensation  of   the    Secretary  of  the  penses. 
Treasury,  Assistant  Secretary  of  the  Treasury,  Comptroller,  Auditory,     Treasury  De- 
Treasurer  and  Register,  and  clerks  and  messengers  in  said  department,  tary's  office, 
three  hundred  and  fifty  thousand,  four  hundred  and  ninety-two  dollars 
and  fifty  cents. 

For  compensation  of  watchmen  and  laborers,  one  thousand  three  hun-  "Watchmen  and 
dred  and  fifty-five  dollars  and  fifty  cents.  laborers. 

For  incidental  and  contingent  expenses  of  the  Treasury  Department,  incidental  and 
thirty-five  thousand  eight  hundred  and  fifty-two  dollars  and  sixty-one  contingent  expen- 
cents.  ses' 

For  interest  on  the  public  debt,  twenty  million  dollars.  Public  debt. 

For  engraving  and  printing  treasury  notes,  bonds  and  certificates  of     Treasury  notes, 
stock,  and  for  paper  for  the  same,  seven  hundred  and  fifty  thousand  konds,  &«■ 
dollars. 

For  the  transmission  of  Confederate  States  funds,  two  hundred  thou-     Transmission  of 

sand  dollars. 

For  the  payment  of  principal  under  loan  of  August  nineteenth,  eigh-     Pay ment   of 

"DviuciiJ  u.1    under 
teen  hundred  and  sixty-one,  this  sum  being  amount  due  and  payable  on  1()atl  ^  j^ug.  19, 

the    first  January,    eighteen  hundred  and  sixty-four,    one  million  two  1861- 

hundred  and  eighty-eight  thousand  seven  hundred  dollars. 

For  compensation  of  clerks  to  be  employed  in  the  detection  of  persons     ?or  clork  f8r  de~ 

i-  •  t  n    a   ri    .  £ii  i  tectiun  of  persons 

engaged  in  preparing  and  passing  forged  treasury  notes,  five  thousand  passin,r  ic.  forged 

dollars.  treasury  notes. 

For  traveling  and  other  expenses,  incidental  to  the  detection  of  per-  Expenses  inci- 
sons  employed  in  preparing  and  passing  forged  treasury  notes,  five  dcn5al  to  suctl  de- 
thousand  dollars. 

For    compensation    of    officers   and    contingent    expenses,    including  .,  0mc.ers'  &c-<  for 

the  mints  unci  in- 

wages  of  workmen  and  pay  of  laborers,  if  necessary,  for  the  mints  and  dependent  treasu- 
independent  treasury,  seventy-five  thousand  dollars.  ry. 

War  Department. — For  compensation  of  the  Secretary  of  "War,  As-  War  Depa  r  i  - 
sistant  Secretary,  Chief  of  Bureau,  clerks,  messengers,  &e.,  in  said  De-  '"5" :'  £ecretary's 
partment,  one  hundred  and  sixty-eight  thousand  dollars. 

To  liquidate  the  claims  to  be  paid  for  the  river  defence  service,  ninety     Riv<=r   defene 

■a  \      ,    V.  x  .  7  ■*     anrwipo 

thousand  dollars. 

For  incidental   and   contingent  expenses  of  the   War   Department,     Incidental 
sixty  thousand  dollars.  penses. 

For    compensation    of    Commissioner    and     Chief    Clerk   of    Indian     Commiss ioncr 

Affairs,  and  incidental  expenses  of  Bureau,  two  thousand  and  sixty- "n..ch":f„c!erk,cf 
,,-,,,  r  '  J    Indian  Affairs,  <sc. 

three  dollars. 

Quartermaster's  Department. — For  pay  of   the  army,   one  hundred     pay  of  the  army, 
and  forty-one  millions  one  hundred  and  eighteen  thousand  six  hundred 
and  eighty-eight  dollars. 

For  transportation  of  troops  and   their  baggage,  of  quartermaster's     Transportation 


service. 

ex- 


'  138  FIRST  CONGRESS.     Sess.  III.     Ch.  66.     1S63. 

of  troops,  stores,  stores,  subsistence,  ordnance  and  ordnance  stores,  from  place  of  pur- 
purchase  of  horses,  cjjage  to  troops' in  the -field,  purchase  of  horses,  mules,  wagons  "and 
lumber,  &g.  .  f  •  _  ,        .       '   r ..  _  >  '        .o 

harness,  purchase   01  lumber,  nails,  iron  and  steel,  tor   erecting  store- 
houses, quarters  for  troops,  and  other  repairs,  hire  cf  teamsters,  laborers, 
&c,  fifty-sis  million  four  hundred  and  .  forty-seven  thousand  four  hun- 
dred and  seventy-five  dollars. 
Horses.  ]?or  pay  for  horses  of  non-commissioned  olficers  and  privates  killed  in 

battle,  under  act  number  forty-eight,  section  seven,  and  for  which  pro- 
vision is  to  be  made,  one  hundred  thousand  dollars. 
Proper  t  y  i  m  -      For  pay  for  property  pressed  into  the  service  of  the  Confederate 
pressed  into   ser-  States  under   appraisement,  said  property  having  been  either  lost  or 
applied  to  the  public  service,  two  hundred  thousand  dollars. 
Prisoners  of  war      -For  the  subsistence  of  prisoners  of  war,  under  act  number  one  hun- 
dred and  eighty-one,  section  one,  and  the  hire  of  the  necessary  prisons, 
guard  houses,  &c,  for  the  safe  keeping  of  the  same,  or  so  much  thereof 
as  may  be  necessary,  one  million  dollars. 
Officers  on  duty      For  the  pay  of  officers  on  duty  in  the  offices  of  the  Adjutant  and   In- 
m  certain  offices.    Spector  General's  Department,  the  Quartermaster  General's  Department, 
Medical,  Engineer,  Ordnance  and  Subsistence  Departments,  three  hun- 
dred and  eighty-eight  thousand  and  twenty  dollars. 
Subsistence      Commissary    Department. — For  the    purchase   of   subsistence   stores 
stores  and.cornmis-  anc[  commissary  property,  one  hundred  and   thirty  million  eleven  thou- 
ary  proper  y.        a.au^  three  hundred  and  fifty-two  dollars. 

Ordnance     ser-       Ordnance  Department. — For  the  ordnance  service  in  all  its  branches, 
Tice-  seventeen  million,  five  hundred  thousand  dollars. 

Iron-  For  the  purchase  of  pig  and  rolled  iron,  five  million  dollars. 

Nitre.  For  the  purchase  and  manufacture  of  nitre,  two  million  dollars. 

Engineer   ser-      Engineer  Department. — For  the  engineer  service,  sis  million  dollars. 
Cp'- .  t        v     .        Medical    Department. — For    pay    of     private   physicians    employed 
cians.  '    by  contract,  two  hundred  and  fifty  thousand  dollars. 

.     Nurses    and      For  pay  of  nurses  and  cooks,  not  enlisted  or  volunteers,  two  hundred 
coofe.  ^  an(}  gr-tj.  thousand  dollars. 

ards°SI>  stew~      I?or  pay  of  hospital  stewards,  seventy-five  thousand  dollars. 

Matrons.  For  pay  of  matrons,  assistant   matrons,  and  ward  matrons,  two  hun- 

dred and  fifty  thousand  dollars. 
Ward  masters.         Fo"r  pay  ward  masters,  one  hundred  and  sixty  thousand  dollars. 
Hospital    laun-      For  pay  of  hospital  laundresses,  sixty-live  thousand  dollars. 
r\jSe,b."     .  ,      For  medical  and  hospital  supplies,  three  million  five  hundred  thou- 

hospital  supplies,   sand  dollars. 

Military   hospi-      For  the  establishment  and  support  of  military  hospitals,  one  hundred 
ta  and  fifty  thousand  dollars. 

Indian  Affairs:      Indian  Affairs. — For  amount  required  to  comply  with  treaty  stipula- 
Treaty  stipulatiuns  tions  entered  into  between  the   Confederate  States  and   certain  Indian 
tribes,  one  hundred  and  three  thousand  seven  hundred  dollars. 
Incidental   ox-      To  meet  the  incidental  expenses  of  the  public  service  within  the 
peases.  Indian  tribes,  fourteen  thousand  two  hundred  and  twenty  dollars. 

A7avy    Depart-      JVari/  Department. — For  compensation  of  the  Secretary  of  the  Navy, 
mmt :    Secretary's  clerks,  and  messenger,  fourteen  thousand  seven  hundred  and  twenty  dol- 
lars and  fifteen  cents. 
Incidental    and      For  incidental  and   contingent  expenses  of  the  Navy  Department, 
pen^s"  °  " '    "'" twehre  thousand  dollars. 
Pay  of  the  navy.      For  pay  of  the   Navy,  one   million  three  hundred  and   ninety-nine 

thousand  one  hundred  and  forty-one  dollars  and  seventy  cents. 
Provisions    and      ;por  provisions  and   contingencies,  in   the   Paymaster's  Department, 
con  mguncies.        one   million   three   hundred    and    forty-three   thousand   one    hundred 
dollars. 
Iron   clad   and      For  construction  of  iron-clad   and   other  vessels  in   the   Confederate 
other  vessels.         States,  two  million  dollars. 


vice. 


FIRST  CONGRESS.     Sess.  III.     Ch.    66.     1863.  139 

For  ordnance  and  ordnance  stores,  one  million  three  hundred  and  Ordnance  and 
sixty-five  thousand  dollars.  _  °r^qu°pmfnT&e., 

For  equipment  and  repair  of  vessels,  three  hundred  thousand  dollars.  0f  vessels. 
For  construction  of  sub-marine  batteries,  twenty  thousand  dollars.  Sub-inarine  bat- 

For  fuel  for  steamers,  navy  yards  and  stations,  one  million  dollars.        teri,es'1 
For  contingent  enumerated,  four  hundred  thousand  dollars.  Contingents  enu- 

For  surgedn's  necessaries,  one  hundred  and  fifty  thousand  dollars.         merated. 
For  the  support  of  the  marine  corps,  three  hundred  and  forty-five     Surgeon's  neces- 
thousand  two  hundred  and  eleven  dollars.  '  Marine  corps. 

State  Department. — For  compensation  of  the  Secretary  of  State,  clerks,     State  Dep  art- 

messenger  and  laborer,  seven  thousand  five  hundred  and  twenty  dollars. '"i"'-'    Secretary's 

For  incidental  and  contingent  expenses  of  the  State  Department,  five     incidental    and 

thousand  dollars.  contingent  expen- 

For  salaries  of  Commissioners  and  Secretaries,  thirty-nine  thousand  ses- 

j   .i  Commissioners 

Collars.  .  .  and  secretaries. 

For  salaries  of  Commercial  Agents,  six ' thousand  one  hundred  and  Comm eiciil 
fifty  dollars.  agents. 

Department  of  Justice. — For  compensation  of  the  Attorney  General,  department  of 
Assistant  Attorney  General,  clerks  and  messenger,  six  thousand  six  hun-^"sKcc  ■',  Attorney 
dred  dollars.  General's  office. 

For  incidental  and  contingent  expenses  of  the  Department  of  Justice,  incidental  and 
one  thousand  five  hundred  dollars.  contingent  expen- 

For  compensation  of  the  Superintendent  of  Public  Printing,  clerk so  g  rjntende  n  t 
and  messenger,  two  thousand  three  hundred  and  thirty-three  dollars  and  0f  puuiic  printing, 
eighty  cents.  clerk,  &c. 

For  compensation  of  Governor  and  Commissioner  of  Indian  Affairs,     Arizona  Territo- 
Secretary,  Judges,   Attorney  and  Marshal  of  Arizona  Territory,  fourry. 
thousand  six  hundred  and  fifty  dollars. 

For  incidental  and  contingent  expenses  of  Arizona  Territory,  to  be 
expended  by  the  Governor,  four  hundred  and  seventy-eight  dollars  and  ■ 
fifty  cents. 

For  printing,  binding  and  ruling  for  the  several  Executive  Depart-  Printing,  &c,  of 
ments,  seventy-five  thousand  dollars.  mem. 

For  purchase  of  paper  for  the  Executive  Departments  and  Congress,  Paper  for  same. 
twenty-five  thousand  dollars. 

For  salaries  of  Judges^  Attorneys  and  Marshals,  and  incidental  and     Judges,    Attor- 

continMnt  expenses  of  Courts,  fifty-five  thousand  and  fifty  dollars.  v%js,  &c,  and  ex- 

-n  i-  j>  Ai  r\  •  •    x    i  i        ii        o      penses  of  courts. 

r or  compensation  ot-three  Commissioners,  appointed  under  the  fee-'  commissioners 
questration  Act  and  for  clerk's  hire  and  contingent  expenses,  four  thou-  Ac,  under  Seques- 
sand  three  hundred  and  fifty  dollars.  tration  act. 

For  compensation  of  Judges,  Attorneys  and  Marshals  of  Districts,  in  Judges,  Attor- 
certain  Indian  Territories,  one  thousand  seven  hundred  dollars.  °fys'  *c."'  '?  Id" 

Post-Office  Department. — For  compensation  of  the  Postmaster  Gen-  pust-ojm:e  De- 
eral,  Chiefs  of  Bureaux,  clerks,  messengers,  watchmen  and  laborers,  partment :  Po  s  t  - 
fifty-six  thousand  three  hundred  and  eighty-nine  dollars.  master     General's 

For  incidental  and  contingent  expenses  of  the  Post-Office  Department,  °  incidental  e  x  - 
ten  thousand  dollars.  penses.     . 

For  compensation  of  agents,  cost  of  materials  and  constructing,  repair-  Telegraph,  lines, 
ing  and  operating  telegraph  lines,  fifty  thousand  dollars. 

Miscellaneous. — For  rent  of  executive  buildings  and  President's  Misctflane on.' 
house,  ten  thousand  dollars.  Re..t  of  Executive 

Sec.  2.  Be  it  further  enacted,  That  the  following  sums  be,  and  the  Uj>ur°her  appro- 
same  are  hereby,  appropriated  for  the  support  of  the  Government  for  the  pViations  for  sup- 
periods  herein  mentioned  :  p°rt  °ftne  Govern- 

War  Department. — For  contingent  and  incidental  expenses  of  them™-^r  j)cr>ari. 
army,  until  the  thirty-first  day  of  June,  eighteen  hundred  and  sixty-  ment .-  Contingent 
three,  one  hundred  thousand  dollars.  expenses  of  army. 


140 


FIRST  CONGRESS.     Sess.  III.     Ch.  66,  67.     1863. 


Addi  t  i  o  n  al 

clerks. 


Contingent  ex- 
penses of  the  Ad- 
jutant and  Inspec- 
tor General's  office. 

Engineer  s  e  r  - 
vice. 

Indian  service. 


Hospital    cloth' 


Alcoholic  stimu- 
lants. 


Medical      and 
hospital  supplies. 

Ordnance    ser- 
vice. 


Salaries  of  offi- 
cers, &c,  in  col- 
lecting the  taxes. 

State  of  Louisi- 
ana, excess  of  war 
tax. 


Funding  of  trea- 
sury notes. 

Fireproof  vaults 
and  rooms  for  the 
treasury. 

Kent,     ic,    of 
post-  office    f  o 
Richmond  city. 


For  compensation  of  additional  clerks  in  the  War  Department  from 
February  first  to  June  the  thirteenth,  eighteen  hundred  and  sixty-three, 
twenty-five  thousand  dollars. 

For  contingent  and  incidental  expenses  of  the  Adjutant  and  Inspec- 
tor General's  office,  for  the  fiscal  year  ending  June  thirtieth,  eighteen 
hundred  and  sixty-three,  fifteen  thousand  dollars. 

Engineer  Department. — For  the  Engineer  service,  additional  appro- 
priation from  February  first  to  June  thirtieth,  eighteen  hundred  and 
sixty-three,  two  million  dollars. 

Indian  Service. — For  payment  of  treaty  stipulations  made  with  cer- 
tain Indian  tribes,  to  June  thirtieth,  eighteen  hundred  and  sixty-three, 
two  hundred  and  twenty-six  thousand  three  hundred  and  sixty  dollars 
and  fifty-seven  cents. 

For  current  and  contingent  expenses  of  agencies  in  the  Indian  ser- 
vice from  December  first,  to  eighteen  hundred  and  sixty-two,  to  June 
thirtieth,  eighteen  hundred  and  sixty-three,  seven  thousand  one  hundred 
and  ninety-nine  dollars  and  ninety-eight  cents. 

Medical  Department. — For  hospital  clothing  required  by  act  of  Con- 
gress, approved  September  twenty-seventh,  eighteen  hundred  and  sixty- 
two,  entitled  "  An  Act  to  better  provide  for  the  sick  and  wounded  of  the 
army  in  hospitals,"  six  hundred  and  twenty-five  thousand  dollars. 

For  two  hundred  and  one  thousand  and  six  hundred  gallons  of  alco- 
holic stimulants,  required  by  the  Medical  Department  for  medical  and 
hospital  purposes  for  the  army,  for  one  year,  six  hundred  and  four  thou- 
sand, eight  hundred  dollars. 

For  additional  amount  required  for  the  purchase  of  medical  and  hos- 
pital supplies  from  February  first  to  June  thirtieth,  eighteen  hundred 
and  sixty-three,  one  million  dollars. 

Ordnance  Department. — For  the  Ordnance  service  in  all  its 
branches,  for  the  period  ending  June  thirtieth,  eighteen  hundred  and 
sixty-three,  five  million  dollars. 

For  salaries  of  officers,  printing,  stationery  and  contingent  expenses  to 
be  incurred  in  collecting  taxes,  four  million  dollars. 

Amount  required  to  refund  the  State  of  Louisiana  the  amount  over- 
paid by  her  on  the  war  tax  act  of  August  nineteenth,  eighteen  hundred 
and  sixty-one,  five  thousand  eight  hundred  and  twenty-five  dollars  and 
sixty-one  cents.  * 

Advertising  and  other  expenses  incident  to  the  funding  of  Treasury 
notes,  fifty  thousand  dollars. 

Amount  required  to  build  fire-proof  vaults,  and  to  fit  up  the  city 
post-office  rooms  for  the  use  of  the  treasury,  five  thousand  dollars. 

Amount  required  for  alterations,  rent,  damages,  lights,  &c,  for  a 
building  for  a  post-office  for  the  city  of  Richmond,  fourteen  thousand  eight, 
hundred  and  sixty-six  dollars  and  sixty-six  cents. 

Approved  May  1, 1863. 


May  1,  1?G3. 


Offiee  of  commis- 
sioner of  taxes 
created. 


Chap.  LXVII. — An  Act  for  the  assessment  and  collection  o/Aaxes. 

The  Congress  of  the  Confederate  States  of  America  do  enact,  That 
for  the  purpose  of  superintending  the  collection  of  internal  duties,  or 
taxes  imposed,  or  which  may  be  hereafter  imposed  by  law,  and  of  asses- 
sing the  same,  an  office  is  hereby  created  in  the  Treasury  Department,  to 
be  called  the  office  of  the  commissioner  of  taxes ;  and  the  President  of 
the  Confederate  States  is  hereby  authorized  to  nominate,  and  with  the 


FIRST  CONGRESS.     Sess.  III.     Ch.    67.     1863.  141 

advice  and   consent  of  the  Senate,  to  appoint  a  commissioner  of  taxes,    .Commissioner: 
with  an  annual  salary  of  three  thousand  dollars,  who  shall  bft  charged,     gai^y™ 
under  the  direction  of  the  Secretary  of  the  Treasury,  with  preparing  all     Duties! 
the  instructions,  regulations,  directions,  forms  and  blanks,  and  distribu- 
ting the  same,  or  any  part  thereof,  and  with  all  other  matters  pertaining 
to  the  assessment  and   collection  of  the  duties  and   taxes  which  may  be 
necessary  to  carry  the  laws,  passed  for  the  purpose,  into  effect,  and  with 
the  general  superintendence  of  his  office,  as  aforesaid,  and  the  Secretary 
of  the  Treasury  may  assign  to  the  office  of  commissioner  of  taxes  such 
number  of  clerks  as  he  may  deem   necessary,   or  the   exigencies  of  the     Clerical  force, 
public  service  may  require. 

Sec.  2.  That  for  the  purpose  of  assessing,  levying  and  collecting  all     Each    State    to 
taxes  and  internal  duties,  each  State  shall  constitute  a  tax  division,  over  constitine    a    tax 

which  shall  be  appointed  by  the  President,  with  the  advice  and  consent     „.  ,  '    „    . 

„  ^  i,  i        i     i,  i  -  ,      ,         ,   p       i     ,  i  btate   collectors, 

or  the  Senate,  one  btate  collector,  who  shall  be  a  resident  and  freeholder  how  appointed. 

in  such  state,  with  a  salary  of  one-tenth  of  one  per  cent,  on  the  amount     Salary, 
collected  in  each  State  :  Provided,   That  in  no  case   shall   the  salary  be     Limitations    o  f 
less  than  two  thousand  nor  more  than  three  thousand  dollars,  and  said  salaries. 
State   collector  shall,  under   the  regulations   prescribed  by  the  commis- 
sioner   of    taxes,  under  the    direction  of  the  Secretary  of  the  Treasury, 
be  charged  with  the  duties  imposed  upon  himself,  and  with  the  superin-     Duties  of  State 
tendenee  and  direction  of  all  the  duties  of  the  various  officers  in  his  divi-  °«Uector. 
sion  or  State,  created  by  this  act.     The  said  State  collector  shall  give.    Bond, 
bond,  with  smieties,  to  discharge  the  duties  of  his  office  in  such  amount 
as  may  be  prescribed  by  the  Secretary  of  the  Treasury,  and  shall  take     Oath  of  office, 
oath   faithfully  to  discharge   the  duties  of  his  office,  and  to  support  and 
defend  the  Constitution  of  the  Confederate  States. 

t     Sec.  3.  Each  State  collector  shall  divide  his  State  into  convenient     Sub-division   of 
collection  districts,  following  as  nearly  as  may  be  practicable  the  coun-yj^^1",;^0.0,  ®J~ 
ties  or  tax  districts  into  which  the  State  may  have  been  sub-divided  by  regulated, 
its  own  State  government.     But  the  Secretary  of   the  Treasury  may 
authorize  two  or  more  sparsely  populated  counties  to  be  included  in  one 
collection  district,  when  so  recommended  by  the  State  collector,  and  may 
sub-divide   large   towns  or  cities   into   two  or  more   collection   districts, 
when  so  recommended  by  said  State  collector.     For  each  of  these  dis-    Distrieteollejtor: 
tricts  a  tax  collector,  to  be  called  the  district  collector,  shall  be  appointed ll0w  appointed.   . 
by  the   State  collector,  subject  to  the  approval  of  the  Secretary  of  the 
Treasury,  and  each  of  these  district  collectors  shall  be  charged  with  the     tju*-0.  0fa-  t 
duty  of  causing  to  be  assessed  and   levied,  and  of  collecting  all   taxes  collectors, 
imposed  or  required  to  be  paid  by  any  act  of  Congress,  upon  any  persons 
or  property  within  the  said  district.     The  said  district  collector  shall  be  a     shall  be  a  resi- 
resident  freeholder  of  the  tax  district  in  which  he  shall  be  appointed,  dent  freeholder. 
and  shall  be  subject  to  such  regulations  as  shall  be  prescribed  by  the 
commissioner  of  taxes,   under  the    direction  of  the   Secretary  of  the 
Treasury. 

Sec.  4.  That  before  any  such  collector  shall  enter  upon  the  duties  of    District  collector 
his  office,  he  shall  execute  a  bond  for  such  amount  as  shall  be  prescribed  "J^na'ty11  ' 
by  the  commissioner  of  taxes,  undfifr  the  direction  of  the  Secretary  of 
the  Treasury,  with  not  less  than  two  sureties,  to  be  approved  as  sufficient 
by  the  commissioner  of  taxes,  conditioned  that  said  collector  shall  faith-     Condition, 
fully  perform  the  duties  of  his  office ;  which  bond  shall  be  filed  in  the     TT1lle,re  bond  t0 
office  of  the  Comptroller  of  the  Treasury.     And  each  collector  shall, 
from  time  to  time,  renew,  strengthen  and  increase  his  official  bond,  as 
the  Secretary  of  the  Treasury  may  direct.     And  each  collector,  before     Collector's  oath 
entering  upon  the  duties  of  his  office,  shall  take  oath  faithfully  to.  .disr.^0   ° 

les  of  his  office,  and  that  he rwi'Il ""support  and defend the   '"      ;     '"?     ;/' 


charge  the  duties  of  his  office,  and  tha 
CoHstiWti-oif  WlWWiMS&M^^M: 
4 


142-  FIRST  CONGRESS.     Sess.  III.     Ch.  67.     1863. 

District  coilcc-  Sec.  5.  That  each  district  collector  shall  be  authorized  to  appoint,  by 
deputies?    appomt'an  instrument  of  writing  under  his  hand,  as  many  deputies  as  he  may 

Compensation  of  think  proper,  to  be  by  him  compensated  for  their  services,  and  also  to 
deputies.  revoke  any  such  appointment,  giving  such  notice  thereof  as  the  commia- 

t»™B™r« '■»  ™-rei?I  sioner  of  taxes  shall  prescribe,  and  may  require  bonds  or  other  securities, 

iurs    in  a  y    re>  cko         1  ■*■  ii  -i'i  -■     -i  iiJ 

appointment  of  ana  accept  the  same  ironi  such  deputy;  and  each  such  deputy  shall 
deputies,  and  mxy  have  the  like  authority  in  every  respect  to  collect  the  duties  and  taxes 
sl'urih-bOUdSaDdlevicd  and  assessed  within  the  portion  of  the  district  assigned  to  him, 
Deputies:  autho-  which  is  by  this  act  vested  in  the  district  collector  himself;  but  each 
lity  of.  district  collector  shall,  in  every  respect,  be  responsible  for  all  moneys 

District  collector  co]]ected,  and  for  every  act  done  as  deputy  collector  by  any  of  his  depu- 
deputies.  tles  whilst  acting  as  such,  and  tor  every  omission  or  duty,     lhe  collec- 

Assessors:  how  tor  in  each  State  shall  appoint  in  each  district,  subject  to  the  approval 
tppoioted.  0f  (.]je   geeretary  of  the  Treasury,  an  assessor  or  assessors,  who  shall  be 

Oath  of  office,     resident   therein,  and  each  assessor  so  appointed  and  accepting  the 
appointment,  shall,  before  he  enters  on  the   duties  of  his   appointment, 
take  and  subscribe,  before  some  competent  magistrate,  or  some  district 
collector  to  be  appointed  by  virtue  of  this  act,  (who  is  hereby  empow- 
ered to  administer  the   same,)  the  following  oath  or  affirmation,  to-wit : 
Form  of  oath.     "/j  -4.  B.  do  swear,  or  affirm,  (as  the  case  may  be,)  thai  I  will  support 
the  Constitution  of  the  Confederate  States  of  America,  and  that  I  will, 
to  the  best  of  my  knowledge,  skill  and  judgment,  diligently  and,  faithfully 
execute  the  office  and  duties  of  assessor  for  (naming  the  district)  without 
favor  or  partiality,  and  that  I  will  do  equal  right  and  justice  in  every 
CertiAc  ate    of  case  in  which  I  shall  act  as  assessor." .    And  a  certificate  of  such  oath  or 
oath  to  be  given  to  affirmation  shall  be  delivered  to  the   collector  of  the  district  for  which 
collector.  such  assessor  shall  be  appointed.     And  eveiy  assessor  acting  in  the  said 

Penalty  for  fail-  office  without  having  taken  the  said  oath  or  affirmation,  shall  forfeit  and 
nee  to    a  e  oat  .  ^^  ong  ]jun(]re(j  Q0]]arSj  one  moiety  thereof  to  the  use  of  the  Confede- 
rate States,  and  the  other  moiety  thereof  to  him  who  shall  first  sue  for 

^flli^if^ft^tfre  same,  with  costs  of  suit:  Provided,  That  nothing  herein  contained 
not  prevented  ironi    .     .,  '  -,••  ,,  A  l'ti  -»ir»T 

collecting     duties  shall  prevent  any  district  collector  from  collecting  himself  the  whole  or 
and  taxes.  any  part  of  the  duties  and  taxes  so  assessed  and  payable  in  his  district. 

Tax-payers  to  Sec.  6.  That  it  shall  be  the  duty  of  any  person  or  persons,  partner- 
der  oa\b  "to  a«"es- S^'PS>  nrms>  associations  or  corporations,  made  liable  to  any  tax,  imposed 
sor.  by  any  act  imposing  taxes,  at  the  times  prescribed  by  law,  or  if  no  time 

be  fixed  by  law,  then  at  such   times  as  may  be  prescribed  by  the  com- 
missioner of  taxes,  under  the  direction  of  the  Secretary  of  the  Treasury, 
to  make,  under  cath  or  affirmation,  as  the  case  may  be,  a  list  or  return 
to  the  assessor  of  the  district  where  located,  of  the  amount  of  annual 
income  or  profits,  the  articles  or  objects  charged  with  a  special  tax,  the 
Character  of  re- quantity  of  goods,  wares  and  merchandize  made  or  sold,  and  charged  with 
a  specific  or  ad  valorem  tax,  the  market  value  of  the  property,  real  and 
personal,  charged  with  an  ad  valorem  tax,  the  several  rates  and  aggre- 
gate amount,  and  all  other  matters  and  things  which  are  or  shall  be 
required  by  law,  and  according  to  the  forms  and  regulations  to  be  pre- 
scribed by  the  commissioner  of  taxes,  under  the  direction  of  the  Secre- 
tary of  the  Treasury,  for  which  such  person  or  persons,  partnerships, 
firms,  associations  or  corporations  are  or  shall"  be  liable  to  be  assessed 
according  to  law. 
Instructions,  &-.,     Sec.  7.  That  the  instructions,  regulations  and  directions,  as  hereinbe- 
Bssossors  and°ool-^ore  mentioned,  shall  be  binding  on  each  assessor  and  on  each  collector 
lectors.  and  his  deputy  or  deputies,  in  the  performance  of  the  duties  enjoined  by 

or  under  this  act ;  pursuant  to  which  instructions  the  district  collector 
shall  direct  and  cause  the  several  assessors  to  proceed  through  every  part 
Assessments: Uo(t0^  ^e'r  respective  districts,  and  inquire  after  and  concerning  all  persons 
to  be  m:'(.  being  within  the  collection  districts  where  they  respectively  reside,  own- 


FIRST  CONGRESS.     Sess.  III.     Ch.    67.     1SG8.  _  143 

ing,  possessing,  or  having  the  cave  or  management  of  any  property, 
goods,  wares  and  merchandize,  articles  or  objects  liable  to  pay  any  tax, 
(by  reference  aS  well  to  any  lists  of  assessment  or  collection  taken  under 
the  laws  of  the  respective  States,  as  to  any  other  records  or  documents, 
and  by  all  other  lawful  ways  and  means,  especially  to  the  written  list,  . 
schedule  or  return  required  to  be  made  to  the  assessor  by  all  persons 
owning,  possessing,  or  having  the  care  or  management  of  any  property 
as  aforesaid,  liable  to  taxation,)  and  to  value  and  enumerate  the  said 
objects  of  taxation  respectively,  in  the  manner  prescribed  by  law,  and  in 
conformity  with  the  regulations  and  instructions  before  mentioned. 

Sec.  8.  That  if  any  person  owning,  possessing,  or  having  the  care  or     List  l°  be.  m-"^" 
management  of  property,  goods,  wares  and  merchandize,   articles  or  0j  f^f"^",,1"  Jj". 
objects  liable  to  pay  any  tax,  shall  fail  to  make  and  exhibit  a  written  payor  to  make  list, 
list  when  required,  as  aforesaid,  aud  shall  consent  to  disclose  the  partic- 
ulars of  any  and  all  the  property,  goods,  wares  and  merchandize,  articles- 
and  objects  liable  to  pay  any  tax,  or  any  business  or  occupation  liable  to   ■ 
pay  any  tax,  as  aforesaid,  then,  and  in  that  case,  it  shall  be  the  duty  of 
the  officer  to  make  such  list,  which,  being  distinctly  read,  consented  to, 
and  signed  by  the  person  so  owning,  possessing  or  having  the  care  and 
management,  as  aforesaid,  shall  be  received  as  the  list  of  such  person. 

Sec.  9.  That  if  any  person  shall  deliver  or  disclose  to  any  assessor     jf,^;,,,,  0$  ^^ 
appointed  in  pursuance  of  this  act,  and  requiring  a  list  or  lists,  as  afore-  or  fraudulent  list, 
said,  any  false  or  fraudulent  list  or  statement,  with  intent  to  defeat  or 
evade  the  valuation  or  enumeration  hereby  intended  to  be  made,  such 
person  so  offending,  and  being  thereof  convicted,  on  indictment  found     pcnaity. 
therefor  in  any  district  court  of  the   Confederate  States,   held  in   the 
district  in  which  such  offence  may  bo  committed,  shall  be  fined  in  a  sura 
not  exceeding  five  hundred  dollars,  at  the  discretion  of  the  court,  and 
shall  pay  all  costs  and  charges  of  prosecution ;  and  the  valuation  and 
enumeration   required   by  this  act,   shall,  in  all  such  cases,  and  in  all     Valuation :  how 
cases  of  under-valuation  or  under-statement  in  such  lists  or  statements,  f"°„a'uieat   return 
be  made  as  aforesaid,  upon   lists  according  to  the  form  prescribed,  to  be0rundor-va.lua:iou 
made  out  by  the  assessors  respectively;  which  lists,  tho  said  assessors 
are  hereby  authorized  and  required  to  make,  according  to  the  best  infor- 
mation they  can  obtain,  and  for  the  purpose  of  making  which,  they  are 
hereby  authorized  to  enter  into  and  upon  all  and  singular  the  premises 
respectively. 

Sec.  10.  That  if  any  person  shall  refuse  or  neglset  to  give  such  list    when    assessor 
or  lists  within  the  time  required  as  aforesaid,  it  shall  he  the  duty  of  the  j^/mako  Hst  * 
assessor  for  the  collection  district  within  which  such  person  shall  reside, 
aud  he  is  hereby  authorized  and  required  to  entes  into  and  upon  the 
premises,  if  it  be  necessary,  of  such  person-  so  refusing  or- neglecting, 
and  to.  make,  according  to  the  best  information  which  he  can  obtain,  or 
on  his  own  view  and  information,  such   lists  of  property,  goods,  w ares 
and  merchandize,  and  of  all  articles  and  objects  liable  to  taxation,  owned 
or  possessed,  or  under  the  care  or  imnagement  of  such  person,  as  are 
required  by  law,  including  the  amount,  if  any,  due  upon  a  registered 
business;  and  in  case  of  refusal  or  neglect,  to  make  such  lists,  except  in     Penalty  for  fail- 
cases    of   sickness,   or    other    unavoidable    cause,  the     assessor  shall ure  t0  m»l;°  Mst..  • 
thereupon,  except  where  otherwise  provided   for,  add  twenty-five  per 
centum  to  the  amount  of  the  items  thereof;  and  the  lists  so  made  and 
subscribed  by  such  assessor,  shall  be  taken  and  reputed  as  good  and     Aeeer-tonce    of 
sufficient  lists  of  the   persons  and  property  for  which   such  person  or  list  made  by  asses- 
property  is  to  be  taxed  for  the  purposes  of  this  act.  »«• 

Sec.  11.  That  whenever  there  shall  be  in  any  collection  district,  any  Property  of  non- 
property,  goods,  wares  and  merchandize,  articles  or  objects,  not  owned  rmc cn  a3PaJCTS 
or  possessed  by,  or  under  the  care  or  management  of,  any  person  or  per- 


IU  FfRST  CONGRESS.     Sess.  III.     Ch.    67.     1S63. 

sons:  with  in  such  district,  and  liable  to  he  taxed  as  aforesaid,  and  no  list 

of.'-whickYBhall  have  been  transmitted  to  the   assessor  in  the  manner 

provided ;.;. by  this  act,  it  shall   be  the   duty  of  the   assessor  for  such 

Assessorto enter  district,;akd:he  is  hereby  authorized  and  required  to  enter  into  and  upon 

premises  and _nmke  tbei ;  premises.-:  where  such   property  is  situated,   and  take  such  views 

thereof  iB:ioa,y  fee  necessary,  and  to  make  lists  of  the  same,  according 

fartke>fbrm: 'prescribed,  which  lists,  being  subscribed  by  the  said  assessor, 

stall  be';taken^aad::reputed  as* good  and  sufficient  lists  of  such  property, 

goddst:  wares^arid-ibierchandize,  articles,  or  objects,  as  aforesaid,  under 

and  for-the  purposes  of  this  act. 

Property  located  '-vSsg.-  12.  Plat  .the  ewriers,  possessors,  or  persons  having  the  care  or 

in 'distrii'ts^outSiiJe  management,  ofl  property,  Igoods,  wares   and  merchandize,   articles   or 

of  ..that  m  .lytioTi,  objects-  iiofclyikgoor,  fceing^withln  the  collection  district  in  which  they 

mayhythe°mbere-re^^e!  shall ;  he::,perniittad::to  unake  out  and  deliver  the  lists  thereof. 

turned  to  the  as-  required--ky:  :thikaBt-,  [pmvided  ,the  district  in  which  the  said  objects  of 

sessor  thereof.        ^u |j. ^ 'taxation,  .-ate;  situated as  /therein  distinctly  stated,)  at  the  time 

and:in  tke  manner  pr.fflwribed.1. to:  ithe  assessor  of  the  district  wherein 

a  such -persons  jesideu.J  .Aaad'it  sh{ill:!be  the  duty  of  the  assessor  who 

mitted  to  the  asses- receives:  any  suck:  lisfc.tp.traTtsmit.tbei-same  to  the  assessor  where  such 

for  of  the  district  objects;  of  r.ta-xaitioB  are  situa^ey  wha  shall 'examine  such  list;  and  if  he 

where  such  proper-  a-pp^rjives-^tlje  same^:  iei- shall,  retoirniiii- tor'the  assessor  jfroin  whom  he 

Vssf:  ii:-:J:.'i>v!fji  loiWiiSfcreJIi  itv.with  jhiB.'flpprovqltHereof;  ;andj  if  he  fails  to  approve  the 

same,,'ke\skaU::make:suoh  ..alteration  tker-ebrr^rts  he  may  deem  to  be  just 

atod-prflpen,  :asd;  shall ^fej^fetuini'thei -said' dist,  with  such  alterations 

.__.. ,;     tkercorft.-c-jradditioBS-  thereto, -to  the' •assessor .-from: whom  he  received  the 

said  Kst{;iaaald  ike-assessor  where  Ihe.-jJersofrrbafcle.tapay  such  tax  resides, 
gfeall.iprbcSeed1:  wl  mfl.&ing-.tkkasKS3ffleTi±;of;the!:%a:£:upon  the  list  by  him 
ao.;.re.eeiyad,.5n'lall;Eespects,  as;  if;  the:  .said  iiisi-.had  keen  made  out  by 

himself.*;::;:-  -:   ::::.;     '.-  ■::    .  nciiBIS      '■  \    10  >:-C.-^>     RB*  I  :-'•■ 

■" -'TS"h6ii'thB'afa7e-  fi.iSscblS.  .That  the; -lists  afor&aid  shall  >:b6-;iaken!-at!sueh  time3  as  may 
said  ■ii8t3--to  be <a-  j3e  prescribed-  by;fhe-  commissioner-of  ■ta-xes-mndebihkdrrebtion  of  the 
..-e"i-  •:.-  j--,  ;-Vj V-jSpccetfa^Qf'/tke  Treasury!  or;  wltk-:referenE&  to  the  ,time  when  said  taxes 
fb«eejB3.e..dtje:.;:  and  .the  'district-  colfec-tjors-respeeti-velyf-after;  collecting  the 
Two  general  lists-^id.'list^shall.^procfeedj  to  ariange;  the-Barae^-and:  to' make;  two.general 
to  be  made  by  dis-.lisjtsy.tlSe  jfetiof  ;jYMbk;rshall:exkibft}:in  -alphabetical  order;  tkeinamss  of 
tnet  collectors.      all  .'persons:  liable  to  :pa^iany:taxy jesidiiig:?siitkiri  the  fcolfection:disiriet, 
together  with  the  value  and  assessment,  or  enumeration,  as  thecasemay 
i.  .p-:-jc     esdf!     reiquijer of.-!fche..obj«et6.1iable;:to':t3xa'lii.dn  within  such; district,' fbr •which 
=.«aisi^i*iK«^a  g^g^  suek.per^a53:li4.bH.drifor  whiek  toy:firm,;oampany  oi'eorpoEatien 
is; liable; r-with, -:tke;  ainpunttff:  -tax :  payable :tkfergon ; •; akd  -the  second,  list 
sk&lkexhibit.-inraljphabeticail  6rderj:tke -names -of.  all  persons residiagiout 
efiitbe: eolleeti on  district j-owneraof  :|JI:ape^ty■,witl^in>tha•distr^Gt,-togetkeJ• 
■55ith.tk<5,y^;lue  ai!id;.assessment,-fir:en:unieratfob  thereof,  as  the.  case  (may?  be, 
State     eoliector-wit-k-  tk^.amo,unt;Qfi'tax!paynb!e  :th-eje,(}ay.as.:aifiSEesai<Li  vibe  forms  of  the 
to    prescribe    tb-esa.id;gen.efal ji3t^shall:be:deYise&.3nd..-p;rascribed-  ky*;tke:.:Sta:te  collector, 
iorm-  -flflder  -tkftidir^ti-otl-.ofL-ithe.  ..commissi  aaer  ,o£i  ta-jies;'  and  L  lists   taken 

kecordiBtg  to  suyck.  far-ma.- gbdll  k.e.'fliade  -.oiit  ky. -the  afisessor-flt  assessors, 
i^ssessor^feli-a&d, deliyexedi  t6itke<)distiict,.cflll-e.r3toc:Witkin.;thirty  days  after  the: time 
Ter:,^s't  ^ciistriet^jd  by;ikis.;aet>,as  afor.esaidi.id.jind'ifinnyassessoj  skall  fail  tdperfbHM 
COj?enait  for  ;ail-'ftn?'  ■d.nty-ai?si^ie'd,:ky!:thi3;;ric;t-withiB  .tke ;.tiing:  as -aforesaid,  aetrbeirig 
nre  of  assessor  to  Jpre.  vented  fchetvefroBit  b^sickness.,  of  sfeker  unavoidable  cause;  e^ccy^uck 
.perform  duties  of jaasjesfcoroskall  :b^  disehiuwed -fto  fcrfettdnd 

**:i0.,J:,  :pay  tke.sum  of  Mr.6:  kindred-,  dollars  |-to  be;.req©Fered  for  tbei  use  ofV::tk« 
j---s  Confederate  States,  \eitkued3t*of::iSuit:.. :.-..;  -..-:>  -r:.:  -:■;'  ■■-■  ■  ■;     -   V-'1  ; 

::  TcitafriaRd;^ace;v.r.£gq;.^^  psck^keetAtodistriot^hall.ibyfa^^ 

iSse?to^e*aldver-iu?9D^;is  ^me:P?kliftnftWBpaper:p.i^ibked:S?itk.in  hiad*sti:iGt,-if.any:suc.n 
tised.  .th£r$b^.<^,.,by..Writt^^^  posted-.up -in  at 


FIRST  CONGRESS.     Sess.  III.     Ch.  67.     1862.  116 

least  four  places  within  each  district,  advertise  all  persons  concerned,  of 
the  time  and  place  within  said  district  when  and  where  the  lists,  valua- 
tions' and  enumerations,  made  and  taken  within  said  district,  may  be 
examined;  and  said  lists  shall  remain  open  for  the  space  of  fifteen  days     Lists   shall   re- 
after  notice  shall  have  been  given  as  aforesaid.     And  said  notifications main  °Pen  fifteen 
Shall  also  styte  when  and  where,  within  said   district,  after  the  expira-   a^a'  oala .    wten 
tiou  of  said  fifteen  days,  appeals  will  be  received  and  determined  rela-andwhere'tobore- 
tive  to  any  erroneous   or   excessive   valuation  or  enumerations  by  the  ceived;  notification 
assessor.     And  it  shall  be  the  duty  of  each  collector  for  each,  collection  thereof  to  be  m?de. 
district,  at  the  time  fixed  for  hearing  such  appeal  as  aforesaid,  to  submit     Collector     sjjaA 
the  lists  taken  and  returned  as  aforesaid,  to  the  inspection  of  any  and  submit  list  td.:all 
all  persons  who  may  apply  for  that  purpose.     And  the  said  collector  for  Persotls- 
each  collection  district  is  hereby  authorized  at  any  time  within  fifteen 
days  from  and  after  the  time  allowed  for  notification  as  aforesaid,  to  hear     Collector  to  hear 
and  determine,  in  a  summary  way,  according  to  law  and  right,  upon  any  and determine  ap- 
and  all  appeals  which  may  be  exhibited  :  Provided,  That  the  question  pc^at   quest;onj 
to  be  determined  by  the  collector,  on  an  appeal  respecting  the  valuation  on  appeal,  shall  be 
or  enumeration    of   property,   or   objects    liable    to    taxation   shall."  be,  determined  by  dia- 
whether  the  valuation  complained  of  be  or.be  not  in  a  just  relation  or  ric  00 
proportion  to  other  valauations   in  the   same   district,  and  whether  the 
enumeration  be  or  not  correct.     And  all  appeals  to  the  district  collector,     Appeals    to    be 
as  aforesaid,  shall  be  made  in  writing,  and  shall  specify  the  particular  made   in  writing, 
cause,  matter,  or  thing  respecting  which  a  decision  is  requested;  an(j  and  what  they  shall 
shall,   moreover,  state   the  ground   or  principle   of  inequality  or  error 
complained  of.     And  the  collector  shall  have  power  to  re-examine  and     power  "iven  to 
equalize  the  valuations  as  shall  appear  just  and  equitable ;  but  no  valua-  collectors  to  re-e-\- 
tion  or  enumeration  shall   be  increased  without  a  previous  notice,  of  at  ^'l"5  and  e1uall'ie 
least  five,  days,  to  the  party  interested  to  appear  and  object  to  the  same,     valuation  notto 
if  he  judge  proper  ;  which  notice  shall  be  given  by  a  note  in  writing,  to  be  increased  with- 
be  personally  served   or   left  at  the   dwelling  house,  office,  or  place  of out  previous  notice 
business  of  the   party  by  such  collector:  Provided,  That  this  section  ^h^section  not 
shall  not  apply  to  estimates  of  income  and  profits,  or  of  taxes  in  kind,  to  apply  to   esti- 
made  by  appraisers  or  referees  as  prescribed  in  the  act  passed  in  April,  mates  made  by  ap- 
in  the  year  eighteen  hundred  and  sixty-three,  entitled  "  An  act  to  lay  der'tbe'act  of  Ap'l 
taxes  for   the   common   defence   and   carry  on   the   government  of  the  24, 1SG3. 
Confederate  States." 

j  Sec.  15.  The  district  collectors  shall,  immediately  after  the  expiration  District  collec- 
of  the  time  for  hearing  and  deciding  appeals,  make  out  correct  lists  of tors  t0  make  ont 
the  valuation  and  enumeration  in  each  of  their  districts  respectively,  a?.*!!0  o'ollecttir* 
and  deliver  the  same  to  the  State  collector,  who  shall  collate  the  same  in  who  shall  collate 
proper  form  and  forward  the  same  to  the  commissioner  of  taxes.  same  for  commis- 

Sec.  16.  As  soon  as  the  said  district  collectors  shall  deliver  their  lists  S10°?r- .  00n8C. 
of  assessments  to  the  State  collector,  they  shall  respectively  give  notice,  tors  shall  five  no- 
by  advertisement  published  in  each  collection  district^  in  one  newspaper  ticc  when  taxes  are 
printed  in  said  district,  if  any  such  there  be,  and  by  notifications  to  be  du®  a°d  payable, 
posted  up  in  at  least  four  public  places  in  each  district,  that  the  said  piace  0f  pajment. 
taxes  have  become  due  and  payable,  and  state  the  time  and  place  within 
said  district  at  which  he  will  attend  to  receive  the  same,  which  time 
shall  not  be  less  than  thirty  days  after  such  notification ;  and  all  persons  Penalty  for  fa.il- 
who  shall  neglect  to  pay  the  taxes  so  assessed  as  aforesaid,  upon  them,  to  ure  t0  PaJ  tai03 
the  collector  within  the  time  specified,  shall  be  liable  to  pay  ten  per w  " 

centum  additional  upon  the  amount  thereof,  the  fact  of  which  liability 
shall  be  stated  in  the   advertisement  and  notification  aforesaid.     And     jjow     collector 
with  regard  to  all  persons  who  shall  neglect  to  pay  as  aforesaid,  it  shall  shall .  proceed   in 
be  the  duty  of  the  collector  in  person,  or  by  deputy,  within  twenty  daysoase  of  lalluro  t° 
after  such  neglect  to  make  a  demand  personally,  or  at  the  dwellings  or pay     xe8' 
usual  places  of  business  of  such  persons,  if  any  they  have,  for  payment 


146  FIRST  CONGRESS.     Sess.  III.     Ch.  6?.     1S62. 

i         of  said  taxes,  with  the  ten  per  centum  additional,  aforesaid.     And  with 
respect  to  ali  such  taxes  as  are  not  included  in  the  lists  aforesaid,  and  all 
taxes,  the  collection  of  which  is  not  otherwise  provided  for  in  this  act, 
it  shall  he  the  duty  of  each  collector,  in  person  or  by  deputy,  to  demand 
payment  thereof,  in  manner  aforesaid,  within  ten  days  from  and  after  the 
same  becomes  due  bylaw;  and  if  the  annual  and  other  taxes  shall  not  be  paid 
within  ten  days  from  and  after  such  demand  therefor,  it  shall  be  lawful 
When   and  h  y  for  such  collector,  or  his  deputy  or  deputies,  to  proceed  to  collect  the 
v/hom  distress  may  said  taxes  by  distraint  and  sale  of  the  goods,  chattels,  or  effects  of  the 
be  made.  ,  _    persons  delinquent  as  aforesaid.     And  iu  case  of  such  distraint,  it  shall 

ease  oi  distress,  be  the  duty  of  the  officer  charged  with  the  collection  to  make,  or  cause 
to  be  made,  an  account  of  the  goods  or  chattels  which  maybe  distrained, 
a  copy  of  which,  signed  by  the  officer  making  such  distraint,  shall  be 
left  with  the  owner  or  possessor  of  such  goods,  chattels,  or  effects,  or  at  his 
or  her  dwelling  with  some  person  of  suitable  age  and  discretion,  with  a 
note  of  the  sum  demanded,  and  the  time  and  place  of  sale ;  and  the  said 
officer  shall  forthwith  cause  a  notification  to  be  published  in  some  news- 
paper within  the  district  wherein  the  distraint  is  made,  if  there  is  a 
newspaper  published  in  said  district,  or  to  be  publicly  posted  up  at  the 
post-office,  if  there  be  one  within  five  miles,  nearest  to  the  residence  of 
the  person  whose  property  shall  be  distrained,  and  in  not  less  than  two 
other  public  places,  which  notice  shall  specify  the  articles  distrained  and 
the  time  and  place  for  sale  thereof,  which  time  shall  not  be  less  than  ten 
nor  more  than  twenty  days  from  the  date  of  such  notification,  and  the 
place  proposed  for  sale  not  more  than  five  miles  distant  from  the 
Proviso.  place  of  making  such  distraint :  Provided,  That  in  case  of  distraint  for 

the  payment  of  the  taxes  aforesaid,  the  goods,  chattels,  or  effects  so 
distrained  shall  and  may  be  restored  to  the  owner  or  possessor,  if,  prior 
to  the  sale,  payment  or  tender  shall  be  made  to  the  proper  officer  charged 
with  the  collection,  of  the  full  amount  demanded,  together  with  such 
fae  for  levying  and  such  sum  for  the  necessary  and  reasonable  expense  of 
removing,  advertising  and  keeping  the  goods,  chattels,  or  effects  so  dis- 
trained, as  may  be  prescribed  by  the  commissioner  of  taxes ;  but  in  case 
of "  non-payment  or  tender  as  aforesaid,  the  said  officer  shall  proceed  to 
sell  the  said  goods,  chattels,  or  effects,  at  public  auction,  and  shall  and 
*  may  retain  from  the  proceeds  of  such  sale,  the  amount  demandable  for 

the  use  of  the  Confederate  States,  with  the  necessary  and  reasonable 
expenses  of  distraint  and  sale,  and   a  commission  of  five  per  centum 
thereon  for  his  own  use,  rendering  the  over  plus,  if  any  there  be,  to  the 
person  whose  goods,  chattels,  or  effects,  shall  have  been  distrained". 
When  distrained     Sec.  17.  That  in  all  cases  where  the  property  liable  to  distraint  for 
property  is  not  di-  taxes  under  an  act  of  Cong-ress,  may  not  be  divisible,  so  as  to  enable  the 
tor'shaU  ToeeccT  co!lector  hJ  a  sale  of  Pavt  thereof  to  raise  the  whole  amount  of  the  tax 
with  all  costs,  charges  and  commissions,  the  whole  of  such  property  shall 
he  sold,  and  the  surplus  of  the  proceeds  of  the  sale,  after  satisfying  the 
tax,  costs   and  charges,  shall  he  paid  to  the  owner  of  the  property,  or  his 
or  their  legal  representatives,  or  if  lie,  she  or  they  cannot  he  found,  or 
refuse  to  receive   the  same,  then   such   surplus  shall  be  deposited  in  the 
treasury  of  the   Confederate   States,  in  snch  manner  as  may  be  prescribed 
by  the  Secretary  of  the  Treasury,  to  be  there  set  apart  and  held  for  the 
use  of  the  owner,  or  his  or  her  or  their  legal  representatives,  until -he,  she 
or  they  shall   make  application   therefor  to  the  Secretary  of  the  Treasury, 
who,  upon1  such  application,  shall,  by  warrant  on  the  treasury,  cause  the 
Inease  distrained  same  to  be  p%id  to  the  applicant.     And  if  the  property  advertised  for  sale 
property  is  insnffi-  as  aforesaid,  cannot  be  sold   for  the  amount  of  the  tax  due  thereon,  with 
■nent  to -j>ay  taxes,  tne  costs  aruj  charges,  the  collector  shall  purchase  the  same  in  behalf  of 
the  Confederate  States  for  an  amouut  not  exceeding  the  tax,  with  the  costs 


FIRST  CONGRESS.     Sess.  III.     Ch.   67.     1863.  147 

and  charges  thereon.     And  all  property  so  purchased  may  be  sold  by  said     Collector    shall 

collector,  under  such  regulations  as  may  be  prescribed   by  the  commis-  |^*F  'l0„c°'™„t  °J 

«.  n  i     ii  i  v    •  e     ii  a'*  charges  incur- 

sioner  or  taxes.     And   the  collector  shall   render  a  distinct  account  or  all  redinsile, andpay 

charges  incurred  in  the  sale  of  such  property,  and  shall  pay  into  the  treas-  over   surplus   of 

ury  the  surplus,, if  any  there  be,  after  defraying  the  charges.  proceeds. 

Sec.  18.  The  taxes  assessed  upon  each  person  shall  be  a  statutory  lien     Taxes    assessed 
upon   all   property  of  such  person  for  and  during  the  term  of  two  years  j"        a  statulory 
from. the  date  of  listing  such   person,  in  preference  to  any  other  lien,  and 
the  lands  and  other  property  of  any  collector  shall  be  bound  by  statutory     Property  of  col- 
lien  for  rive  years  for  all   moneys  received  by  him  for  taxes,  the  date  of  ^tutory  "lien  for 
such  Hen  to  commence  from   the  tinle  of  his  receiving  the  money.     And  moneys  received, 
the  said   liens  shall   extend  to  each   and  every  part  of  all   tracts  or  lots  of 
land  or  dwelling  houses,  notwithstanding  the  same  may  have  been  divided 
or  alienated  in  part. 

Sec.  19.  That  in  any  ease  where  goods,  chattels 'or  effects,  sufficient  to     'When   collector 
satisfy  the  taxes  imposed  by  law  upon  any  person   liable  to  pay  the,  same  ""'nonied  to  Bemo 
shall  not  be  found  by  the  collector. or  deputy  collector  whose  duty  it  may  tatQ. 
be  to  collect  the  same,  he  is  hereby  authorized  to  collect  the  same  by 
seizure  and  sale  of  real  estate  of  such  person;  and  the  officer  making  such     Notice  thereof  to 
seizure  and  sale  shall  give  notice  to  the  person  whose  estate  is  proposed  to  bo  £iren- 
be  sold,  by  giving  him  in  hand,  or  leaving  at  his  usual   place  of  abode,  a 
notice  in  writing,  stating  what  particular  estate  is   proposed  to  be  sold, 
describing  the  same  with   reasonable   certainty,  and   the   time  when,  and 
place  where  said  officer  proposes  to  sell  the  same.     And  the  said  collector    Advertisement  of 
shall  first  advertise  the  same  for  thirty  days  in  a  newspaper  printed  within  seizure  to  be  made, 
the  collection   district,  if  such   there  be,  or  shall   post  up  in  at  least  four 
public  places  within  the  district,  a  notification  of  the  intended  sale  thirty 
days  previous  thereto,  and  shall   proceed  to  sell  at  public  sale  so  much  of 
the  said   property  as  may  be  necessary  to  satisfy  the  taxes  due,  together 
with  an  addition  of  twenty  per  centum.    But  in  all  cases  where  the  prop-      How    collector 
erty  liable  to  tax  under  this  act  may  not  be  .divisible  so  as  to  enable  the  slla11  proceed  when 
collector  by  a  sale  of  part  thereof  to  raise  the  whole  amount  of  the  tax,  P[^^y  ls  no     '" 
with  all  costs,  charges  and  commissions,  the  whole  of  such  property  shall 
be  sold,  and  the  surplus  of  the  proceeds  of  the  sale,  after  satisfying  the     Surplus  of  pro- 
tax,  costs,  charges  and   commissions,  shall  be  paid   to   the  owner  of  the  e=eds  of  sale:  how 
property,  or  to  his  legal  representatives,  or  if  he  or  they  cannot  be  found,    lbP°se    of- 
or  refuse  to  receive  the  same,  then   such  surplus  shall  be  deposited  in  the 
treasury,  there  to  be  held   and   drawn   out  in  like  manner  as  provided 
in  this  act  in  reference  to  the  surplus  arising  from  the  sale  of  goods,  chat- 
tels and  effects.     And  if  the  property  advertised  for  sale  as  aforesaid,  can-     when   property 
not  be  sold  for  the   amount  of  tax  due   thereon,  with  the  said  additional  advertised  for  sale 
twenty  per  centum  thereto,  the  collector  shall  purchase  the  same  in  behalf18  vI°™(^elent   t0 
of  the   Confederate  States  for  the  amount  aforesaid:  Provided,  That  the     when  tax  payer 
owner  or  superintendent  of  the  property   aforesaid,   after  the  same  shall  shall  have  power 
have  been,  as  aforesaid,  advertised  for  sale,  and  before  it  shall   have  been to  stoP  6al0, 
actually  sold,  shall  be  allowed  to  pay  the  amount  of  the  tax  thereon,  with 
an  addition  of  ten  per  centum  on  the  same,  on  the  payment  of  which  the 
sale  of  the  property  shall   not  take  place:  Provided,  also,  That  the  own-     How  and  when 
ers,  their  heirs,  executors,  or  administrators,  or  any  person  on  their  behalf,  property  sold  for 
shall  have  liberty  to  redeem  the  lands  and  other  property  sold  as  aforesaid,  deemed?"7' 
within  two  years  from  the  time  of  sale,  upon  payment  to  the  collector  for 
the  use  of  the  purchaser,  his  heirs  or  assigns,  of  the  amount  paid  by  such 
purchaser,  with  interest  for  the  same  at  the  rate  of  twenty  per  centum  per 
annum;  and  no  deed   shall  be  given   until   the   time  of  redemption  shall 
have   expired:  Provided,  further,  That  when  the   owner  of  any  land  or.   When  tax  payer 
other  real  property  sold  for  taxes  under  the  provisions  of  this  act  shall  be  ^™ClS  0*  tta  (j*ri![ 
in  the  military  service  of  the  Confederate  States,  before  and  at  the  time  federate  States,  or 


148  FIRST  CONGRESS.     Sess.  III.     Ch.    67.     1863. 


an  infant,  or  femo  said   sale   shall   hare  been  made,  or  shall  be  an  infant  under  twenty-one 
covert,    or   of  ""  ■    - 

sound  mind. 


un~  years  of  age,  a  married  woman,  or  person  of  unsound  mind,  the  said  owner 


shall  have  the  privilege  of  redeeming  the  said  property  at  any  time  within 
two  years  after  the  close  of  his  term  of  service,  or  after  the  disability  of 
Collector    shall  such  infant,  married  woman,  or  person  of  unsound  mind,  is  removed.    And 
render  an  account  the  collector  shall   render  a  distinct  account  of  che   charges  incurred  in 
oTer^surplus1^0^1"^  a,K^  advertising  for  sale   such   property,  and  shall  pay  into  the 
proceeds  thereof,    treasury  the  surplus,  if  any  there  be,  of  the   aforesaid   addition  of  twenty 
per   centum,  or  ten  per  centum,  as  the  case  may  be,  after  defraving  the 
Deeds  for  property  charges.     And  in  every  case  of  the  sale  of  real  estate,  which  shall  be  made 
sold  for  taxes:  how  under  the  authority  of  this  act  by  the  collectors  respectively,  or  their  law- 
made.  ra]  deputies  respectively,  the  deeds  for  the  estate  so  sold  shall  be  prepared, 
made  and   executed,  and  proved  or  acknowledged,  at  the  time  and  times 
prescribed  in  this  act  by  the  collectors   respectively,  within  whose  collec- 
tion district  such  real  estate  shall  be  situated,  in  such  form  of  law  as  shall 
be.  authorized  and  required  by  the  laws  of  the  State  in  which  such   real 
estate  lies,  for  making,  executing,   proving  and   acknowledging  deeds  of 
bargain  and  sale,  or  other  conveyances  for  the  transfer  and  conveyance  of 
real  estate  ;  and  for  every  deed  so  prepared,  made,  executed,  proved   and 
Purchaser  to  pay  acknowledged,  the  purchaser  or  grantee  shall  pay  to  the  collector  the  sum 
for  deed.      ^  0f  tw0  dollars  for  the  use  of  collector  or  other  person  effecting  the  sale  of 
one  persunVt  same  tne   rea^    estate  thereby  conveyed  :  Provided,  That  all  lands  sold  to  one 
time  shall  be  inclu- person  at  the  same  time  shall  be  included  in  one   deed.     It  shall  be  the 
ded  n  one  deed,     duty  of  every  collector  to  keep  a  record  of  all  sales  of  land  made  in  his 
record^/all0 saT s  collection  district,  whether  by  himself  or  his  deputy,  in  which  shall  beset 
of  land.                 forth  ihe  tax  for  which  any  such  sale  was  made,  the  dates  of  seizure  and 
sale,  the  name  of  the   party  assessed,  and   all  proceedings  in  making  said 
sale,  the  amount  of  fees  and  expenc[s]es,  the  name  of  the  purchaser,  and  the 
.     date  of  sale,  which  record  shall  be  certified  by  the  officer  making  the  sale. 
.-aietoreturnsta'teg  ^"^  '*  shalLbe  the  duty  of  any  deputy  making  sale  as  aforesaid  to  return 
ment   thereof    t  o  a  statement  of  ail  his  proceedings  to  the  collector,  and  to  certify  the  record 
collector.               thereof.     This  record  shall  be  deposited  in  the  clerk's  office  of  the  district 
to  beCmade  'i^dis  coul *"  °^  l'ie  Confederate  States,  in  which  the  lands  sold  are  situate,  and  a 
crict   court,    and  certified  copy  thereof  shall  be  prima  facie  evidence  in  any  court  of  the 
certified       c  o  p  y  facts  stated   therein.     And  when   any  lands  sold  as  aforesaid  shall  be  re- 
thereof  to  be  pri-  deemed  as  hereinbefore  provided,  the  collector  shall  certify  the  fact  of  such 

Pitt    JCLCi€  CYlClCTlCG 

When  lands  are  redemption  to  the  clerk  of  said  court,  to  be  filed  with  the  record  aforesaid 

redeemed  collector  as  evidence  of  such  redemption.     And   the   claim  of  the  government  to 

to  certify  the  fafHands  sold  under  and  by  virtue  of  the  foregoing  provisions,  shall  be  held 
to  the  clerk  of  said  ,      ,  ,     ,   .t.    i  c  .,  S.         * 

,.ourt.  to  have  accrued  at  the  time  ot  the  seizure  thereot. 

When  claim  of      Sec.  20.  Upon  receiving  the  tax  due  by  each  person,  the  collector  shall 

the  government  to ^jg-n  receipts  iii  duplicate,  one  whereof  shall  be  delivered  to  the  person 

aecrues°.     "  aXeb  PaJmg  the  same,  and  the  other  shall  be  forwarded  to  the  State  collector  of 

Collectors  to  sign  that  State.     The  money  collected  during  each  month,  or  during  any  shorter 

duplicate   receipts  period  which  may  be  designated  bv  the  Secretary  of  the  Treasury,  shall 

0]u^tSc'„„n„„f„.i  be  also  immediately  forwarded  to  the  said  State  collector  ;  and  the  several 

A*10ilt5>b(_OilCC.CQ.  ft  1*1]  -I  a  a  A  1/1  t  1  » 

for  taxes  to  he  for- State  collectors  shall,  at  the  expiration  of  every  month  after   collections 

warded    to    State  have  been  commenced,  transmit  to  the  commissioner  of  taxes  a  statement 

co  »<-l°r.  0f  t|je  amount  of  collections  received  within   the  month,  and   pay   over 

otate    collector  ,  ,  ,»     .  .  ,  ,  ,         '  r  J  . 

shall  make  month-  monthly,  or  at  such  time  or  times  as  may  be  required  by  the  commissioner 

ly  returns  of  re- of  tases,  the  moneys  by  them   respectively  received  within  the  said   term, 

ceipts  to  commis- and  at  such  places  as  may  be  designated  and  required  by  the  commissioner 

pay  over  moneys0*'  taxes;  and  each  of  the  district  collectors  shall  complete  the  collection 

when  required.       of  all   sums   annually  assigned  to  them  for  collection,  shall   pay  over  the 

District  collectors  sarae  to  the  State  collector,  and  shall   render  his  final   account  to  the  said 

lec'iions^paVo'ver  State  collector  as  often  as  he  may  be  required,  and  within  six  months  from 

monevs,  ic.  and  after  the  day  when  he  shall  have  received  the  collection  lists  from  the 


FIRST  CONGRESS.     Sess.  III.     Ch.  67.     1863.  149 

assessor  or  assessors  of  his  district.     And  the  Secretary  of  the  Treasury  is     Depositories  for 

authorized  to  designate  one  or  more  depositories  in  each  State  for  the  de- ^o®     s'el"ng 

posite  and  safe  keeping  of  the  moneys  collected  by  virtue  of  this  act;  and     neoe;pt   0f   s,e- 

the  receipt  of  the  proper  officer  of  such  depository  to  a  State  collector  forpositary     to    be 

the  money  deposited  by  him   shall  he  a  sufficient  voucher  for  such  State  voucher  for  State 

collector  in  the  settlement  of  his  accounts  at  the.  Treasury  Department ;  c°^!^°[atioti s  for 

and   the  commissioner  of  taxes  may,  under  the  direction  of  the  Secretary  deposits  to  be  pre- 

of  the  Treasury,  prescribe  such  regulations  with  reference  to  such  deposits  as  scribed  by  oommis- 

he  may  deem   necessary.     And   the  State  collector  shall  furnish  the  com- Sl0ncr  of  taxe3- 

missioner  of  taxes  with  a  list  specifying  the  names  and  amounts  of  each  of    N  a  ™  e„s    a."  . 

,  .  i-iii  ii  i°iiii,i-  p  -ii      amount  of  receipts 

the  tax  receipts  which   shall   have   been  forwarded  to  nun  as  atoresaid  by  1 0    i,e   famished 

the  district  collectors.  commissioner. 

Sec.  21.  That  each   collector  shall  be  charged  with  the  whole  amount   Collector  charged 
of  taxes,  whether   contained  in  the  lists  delivered  to  him  by  the  assessors  WI,k  whol°  amount 
respectively,  or  delivered  or  transmitted   to  him  by  other  collectors,  and 
shall   be  credited  with  the  amount  of  taxes  contained  in  the  lists  trans- J0id"1tewc,batam°ant 
mitted  in  the  manner  above  provided  to  other  collectors,  and  by  him  re- 
ceipted as  aforesaid,  and  also  for  -the  taxes  of  such   persons  as  may  -have 
absconded  or  become  insolvent  prior  to  the  day  when  the  tax  ought,  ac- 
cording to  the  provisions  of  this  act,  to  have  been  collected  :  Provided,     Proviso. 
That  it  shall  be   proved  to   the  satisfaction  of  the   Comptroller  of  the 
Treasury,  that  due  diligence  was   used  by  the  collector,  and  that  no  pro- 
perty was  left  from  which  the  tax  could   have  been  recovered.     And  each 
collector  shall  also  be  credited  with  the  amount  of  property  purchased  by 
him  for  the  use  of  the   Confederate  States,  provided   he  shall  faithfully 
account  for  and  pay  over  the  proceeds  thereof  upon  a  resale  of  the  same 
as  required  by  this  act. 

Sec.  22.  That  if  any  collector  shall  fail   to  collect  or  pay  over  to  the     State  collector  to 
chief  collector,  the  amounts  collected  as  hereinbefore  provided,  it  shall  be^P01;'   delinquent 
the  duty  of  the  State   collector,  and  he  is  hereby  authorized  and  required,   1S  ric    co  eo  or8' 
immediately  after  such  delinquency,  to  report  the  same  to  the  commis- 
sioner of  taxes,  who  shall  issue  a  warrant  of  distress  against  such  delin- j- f5°f.c'  "".f.„„T 

ii'  •  '  »  t  i  li/ii         -t  •  ui  sire  So   a,  o  <i  l  n  s  i 

quent  collector  and   his  sureties,  directed  to  the   marshal  of  the  district,  such   delinquent 
therein   expressing  the  amount  of  the  taxes  with  which  the  said  collector  collector, 
is  chargeable,  and  the  sums,  if  any,  which  have  been  paid.     And  the  said 
marshal  shall  himself,  or  by  his  deputy,  immediately  proceed  to  levy  and 
collect  the  sum  which  may  remain  due,  by  distress  and  sale  of  the  goods 
and  chattels,  or  any  personal   effects  of  the  delinquent  collector,  giving  at 
least  five  days'  notice  of  the  time  and  place  of  sale,  in  the  manner  pro- 
vided by  law  for  advertising  sales  of  personal  property  on  execution  in  the 
State  wherein  such  collector  resides :  And,  furthermore,  If  such  goods,    In  caS8  g00(js  0f 
chattels  and  effects  cannot  be  found  sufficient  to  satisfy  the  said  warrant,  collector  are  insuf- 
the  said  marshal  or  his  deputy  shall,  and  may  proceed  to  levy  and  collect fleient    *?   satisfy 
the  sum  which  remains  due,  by  distress  .and  sale  of  goods  and  chattels,  oi-g^anail  p^ceecL 
personal  effects  of  the  surety  or  sureties  of  the  delinquent  collector,  giving 
notice  as  hereinbefore  provided.     And  the  bill  of  sale  of  the  officer  of  any     urn  of  sale  of 
goods,  chattels  or  other  personal  property,  distrained  and  sold  as  aforesaid,  marshal  to  heprima 
shall  be  prima  facie  evidence  of  title  to  the  purchaser,  and  of  the   right/f"e  evidence   of 
of  the  officer  so  make  such  sale,  and  of  the  correctness  of  his  proceedings  '  - 

in  selling  the  same.  And  'for  want  of  goods  and  chattels,  or  other  per- 
sonal effects  of  such  collector  or  his  sureties,  sufficient  to  satisfy  any  war- 
rant of  distress,  issued  pursuant  to  the  preceding  section  of  this  act,  the  Lands  and  real 
lands  and  real  estate  as  such  collector  and  his  sureties,  or  so  much  thereof  ^4  tureti™  to  be 
as  may  be  necessary  for  satisfying  the  said  warrant,  after  being  advertised  distrained  in  case 
for  at  least  three  weeks  in  not  less  than  three  public  places  in  the  collection  personal  effects  are 
district,  and  in  one  newspaper  printed  in  the  district,  if  any  there  be,  prior  jsfy'warrantofdis- 
to  the  proposed  time  of  sale,  may  and  shall  be  sold  at  public  auction  by  trtss. 


150  FIRST  CONGRESS.     Ssss.  III.     Ch.    67.     1863. 

Mar-bal  to  ms't  the  marshal  or  his  deputy,  who,  upon  such  sale,  shall,  as  such  marshal  or 
conveyance  "^  °  deputy  marshal,   make   and  deliver  to  the  purchaser  of  the  premises  so 
sold  a  deed  of  conveyance   thereof,  to  be  executed   and   acknowledged  in 
manner  and  form  prescribed  by  the  laws  of  the  State  in  which  said  lands 
are  situated,  which  said  deed  so  made  shall   invest  the  purchaser  with  all 
the  title  and  interest  of  the  defendant  or  defendants  named  in  said  war- 
Surplus  of  pro- rant,  existing  at  the  time  of  seizure  thereof,  and  all  moneys  that  remain  of 
ceods  of  sale,  after  (.j^  procee(]s  0f  suc.h  sale,  after  satisfying  the  said  warrant  of  distress,  and 
paying  costs,  &c.  .         .,  1  ,  ,     i    "  e       1        ,     >,    ,  ,  i 

to  be  paid  over  toPaJlng  "1C  reasonable  costs  and  charges  of  sale,  shall  be  returned  to  the 

proprietors  of  land,  proprietor  of  the  lands  or  real  estate  sold  as  aforesaid. 

Penalty  for  ex-      Sec.  23.  That  each  and  every  collector  or  his  deputy,  who  shall  exercise 

tortion  by  col  ec-  or  j-,,,  guilty  of  any  extortion  or  wilful   oppression  under  color  of  -this  actv 

or  shall  knowingly  demand  other  or  greater  sums  than  shall  be  authorized 

by  this  act,  shall  be  liable  to  pay  a  sum  not  exceeding  double  the  amount 

of  damages  accruing  to  the  party  injured,  to  be  recovered  by  and  for  the 

use  of  the  party  injured,  with  costs  of  suit,  and  shall  be  dismissed  from 

deputies  shall  eive  °^ce>  an^  be  disqualified   from  holding  such  office  thereafter  ;  and  each 

receipts  for  all  col-  and  every  collector  or  his  deputy  shall  give  receipts  for  all  sums  by  them 

lections.  collected  and  retained  in  pursuance  of  this  act. 

Estimate    and      gEC-  24.  That  all  property,  credits,  income  and  profits,  and  every  article 

perty   credit=  i'"  or  °''je''t  subjected  to  taxation,  sball  be  estimated,  valued  and  assessed,  at 

bow  to  be  made,     the  value  thereof  at  the  time  of  assessment,  in  Confederate  treasury  notes. 

Collectors,  depu-      sEC.  25.  The t  the  collector  or  deputy  collector  or  assessor  shall  be 

to   have   right °of  authorized  to  enter,  in  the  day  time,  any  brewery,  distillery,  manufactory, 

entry  to  *li   pre-  building,  or  place   other  than   the   dwelling  house,  where  any  property, 

inises  except  dwel-  articles  or  objects   subject  to  taxation  are  made,  produced  or  kept  within 

ing    ouscs.  his  district,  or  in  which  any  taxed  business  is  conducted,  so  far  as  it  may 

be  necessary  to  ascertain  the  amount  and  value  of  said  property,  articles 

May  inspect  books.  OI.  objects,  he  may  also  inspect  any  books  in  which  are  kept  the  entries  of 

such  items  as  are  required  to  make  the  returns  required  from  time  to  time 

Penalty  for  re-  to  |-,e  mac(e  •  anj  fcvery  owner  of  such  brewery,  distillery,  manufactory, 

fusal  to  admit  col- ,     ....  ',  ..      ■>   .  .,        ,       ...         ,       •"  ■"       ,  ,,-" 

lectors,  etc.  bunding  or  place,  other  than  the  dwelling  house,  or  persons  having  the 

agency  or  superintendence  of  the  same,  who  shall  refuse  to  admit  such 
officer,  or  to  suffer  him  to  examine  said  property,  articles  or  objects,  or  to 
inspect  said  accounts,  shall,  for  every  such  refusal,  forfeit  and  pay  the  sum 
of  five  hundred  dollars. 
-   ^eputy  auth°r-      Sec.  26.  That  in  case  of  the   sickness  or  temporary  disability  of  a  col- 
lector in    case  °„flector  to  discharge   such  of  his  duties  as  cannot,  under  existing  laws,  be 
sickness,    Ac,    of  discharged  by  a  deputy,  they  maybe  devolved  by  hi  in   on  his  deputy: 
collector.  Provided,  That  information  thereof  be  immediately  communicated  to  the 

Further' proviso  Secretary  of  the  Treasury,  and  shall  not  be  disapproved  by  him:  And 
provided  further,  That  the  responsibility  of  the  collector  or  his  sureties  to 
the  Confederate  States  shall  not  be  affected  or  impaired  thereby. 
Deputy  to  act  in      Sec.  27.  That  in  case  a  collectbr  shall  die,  the  deputy  of  such  collector, 
ease  of  collector's ;f  j,e  have  one,  shall  continue  to  act  until  the  successor  he  appointed: 
Proviso.  Provided,  He  shall  not  so  act  for  a  period   exceeding  sixty  days:  and  the 

Remedy  t  o  b  e  deputy  of  such  collector  may  and  shall,  until  a  successor  shall  bo  appointed, 
h^d  on  official  bond  discharge  all  the  duties  of  said  collector;  and  for  the  official  acts  and  de- 
of  default ofd™u-*'all'ts  0I"  SU('^  deputy,  a  remedy  shall  be  bad  on  the  official  bond  of  the 
ty.  collector,  as  in  other  cases;  and  any  bond  or  security  taken  of  such  deputy 

Bond  of  deputy  Ijy  such  collector,  pursuant  to  the  provisions  in  this  act,  shall  be  available 
heirs  Ac "of  col- to  ^'s  ne'''s  or  representatives,  to  indemnify  them  for  loss  or  damage 
lector,  in'  case  of  accruing  from  any  act.  of  the  proper  deputy  so  continuing  or  so  succeeding 
default  of  deputy  to  the  duties  of  such  collector. 

Collectors  to  Sec.  28.  That  it  shall  be  the  duty  of  the  collectors  aforesaid,  or  their 
coveryUoHaxersaned^ePut'es' 'n  tne"'  respective  districts,  and  they  are  hereby  authorized  to 
forfeitures.  collect  all  the  taxes  imposed  by  law,  however  the  same  may  be  designated, 


FIRST  CONGRESS.     Sfcss.  III.     Ch.  67.     1863.  151 

and  to  prosecute  for  the  recovery  of  the  same,  and  for  the  recovery  of  any 

sum  or  sums  which   may  be  forfeited  by  virtue  of  this  act;  and  all  fines,     Fines,  penalties,  . 

penalties  and   forfeitures  which  mav  be  incurred  or  imposed  by  virtue  of &c7     „".f"°,     0I 
l-  in,  in*1,  l-i  -i  p        i      aud  recovered. 

this  act,  shall  and  may  be  sued  tor  and  recovered  in  the  name  and  tor  the 
use  of  the  Confederate  States,  in  any  proper  form  of  action  or  proceeding, 
before  any  court  of  competent  jurisdiction  :  Provided,  That  any  person     Non-resident  of 
who  is  a  non-resident  of  the  State  in  which  he  may  have  taxes  to  pay,  ^^'^  g"af0  V*J_ 
may  pay  the  whole  amount  of  such  taxes  directly  to  the  State  collector  of]oct0r. 
the  State  in  which  such   taxes  are  clue;  and  any  person  having  to  pay 
taxes  in  two  or  more  collection  districts  of  the  same  State,  may,  if  he  re- 
sides in  such  State,  pay  the  whole  amount  of  his  taxes  in  that  State  to     w  ,,  . 

....  *  *  i  ,  •  ,,  larces  payable  m 

the  district  collector  of  the  district  wherein  tiie  tax-payer  resides,  and  the  two  or  more  din- 
said  State  or  district  collector,  as  the  case  may  be,  shall  issue  separate  tricis  may  bo  paid 

receipts,  in  duplicate,  to  such   tax-paver,  for  the  amount  of  taxes  due  and  \"   distnct   where 

. .  r    '  "      .      '      .         .,       .    r  ,".     \  .  ,  .     ,  ,  tax-payer  resides. 

paid  on  property  in  "each  collection  district  where  the  same  is  located,  one      Duplicate    re- 

of  said  receipts  to  be  retained  by  the  tax  payer  and  the  other  to  be  deliv-  ceipis  to  be  given, 

ei*d  to  the  district  collector  of  the  district  in  which  the  property  desig-a"a  llow  d«P°£l-'d 

uatod  therein  is  situated. 

Sec.  29.  Oaths  and  affirmations  required  under  this  act  may  be  admin-     Oaths    may   he 
istered  by  any  collector  or  assessor;  and  if  any  person,  in  any  case,  mat-  ^"Jc'to^or  &~t<I- 
ter,  hearing-  or  other  proceeding,  in  which  an  oath  or  affirmation  shall  be  SOr. 
required  to  be  taken  or  administered  under  and  by  virtue  of  this  act,  shall,     Faiso    swearing 
upon   the   taking  of  such  oath  or  affirmation,  knowingly  and   willingly  deemed  perjury, 
swear  or  affirm   falsely,  every  person  so  offending  shall  be  deemed  guilty 
of  perjury,  and  shall,  on  conviction  thereof,  be  subject  to  the  like  punish-  -  Penalty, 
ment  and  penalties  now  provided  by  the  laws  of  the  Confederate  States 
for  the  crime  of  perjury. 

Sec.  30.  That  separate    accounts  shall    be   kept  at  the  Treasury  of  all     Accounts  to  he 

moneys  received  from. each  of  the  respective  States,  and  the  State  collector  kePtat  ■£"  treasu- 
,     ,i  -  ,  ,,  tim  ,  i  ,      .     „  ry  of   all   moneys 

shall  procure  trom  each  tax  collector  such  details  as  to  the  tax,  and  shah  received. 

classify  the  same  in  such  manner,  as  the  Secretary  of  the  Treasury  shall     State  collector  to 

direct,  and  so  as  to  provide  full  information  as  to  each  subject  of  taxation.  c,ali3l!y  details  of 

Sec.  31.  That  when  any  tax  shall  have  been  paid  by  levy  and  distraint,  "Remedy  for  taz- 
any   person  or   persons,  or   party    who   may  feel  aggrieved   thereby  may  payers  applying  for 
apply  to  the  district  collector  for  relief,  and  exhibit  such   evidence  as  he,  relief, 
she  or  they  may  have  of  the  wrong  done  or  supposed  to  have  been  done, 
and  after  a  full  investigation  the  collector  shall  report  the  case,  with  such 
parts  of  the   evidence  as  he  may  judge  material,  including,  also,  such  as 
may  be  regarded  material  by  the  party  aggrieved,  to  the  State   collector,       State   collector 
and  the  State  collector  shall,  if  it  be  made  to  appear  to  him  that  such  may   refund   the 
tax  was  levied  or  collected,  in  whole  or  in   pait,   wrongfully  or  unjustly,  ™j"t  tii'orefor  at 
refund  the  amount,  and  shall  have  credit  therefor  at  the  Treasury.  the  treasury. 

Sec.  32.  That  in  all  cases  of  distraint,  and  sale  of  goods  and  chattels     Bill  of  sale  given 
for  non-payment  of  taxes,  provided  for  in  this  act,  the  bill  of  sale  of  such  by  officers  shall  be 
goods  or  chattels  given  by  the  officer  making  such  sale  to  the  purchaser  do"""  of  hi"  rizht 
thereof  shall  be  prima  facie  evidence  of  the  right  of  the  officer  to  make  to  sell,  <te. 
such  sale,  and  of  the  correctness  of  his  proceedings  in  selling  the  same. 

Sec.  33.  That  when  land  or  other  real  property  has  been  redeemed  by  Collectors  top*y 
the  owner,'  his  heirs,  executors  or  administrators,  or  any  one  for  him  or  purchasers  of  land 
them,  in  accordance  with  the  foregoing  provisions  of  this  act,  the  collec-am  lUnt3  pa;,j  ;„ 
tors  shall,  on  application,  pay.to  the  purchasers  the  mone3Ts  thus  paid  for  redemption  there- 
their  use.  o{>  ctc- 

Sec.  34.  Each  collector  shall  be  charged  with  an  interest  of  five  per    Collectors  charg- 
cent.  per  month,  for  all  moneys  retained  in  his  possession  beyond  the  time  ed  five  per  cent,  per 
at  which  he  is  requiredlto  pay  over  the  same   by  law  or   by  regulations  m™tn  f°r  moneys 
established  by  the  Secretary  of  Treasury,  or  the  commissioner  of  taxes, 
under  his  direction. 


152  FIRST  CONGRESS.     Sess.  III.     Ch.    67.     1863. 

Commissioner  of  ■  Sec.  35.  That  the  commissioner  of  taxes,  under  the  direction  of  the 
rate  and^guht  Secretai'y  of  the  Treasury,  is  authorized  to  establish  all  rules  and  regula- 
tions, tions  suitable  and  proper  to  carry  this  act  into  effect,  which  regulations 
shall  be  binding  on  all  officers  ;  he  may  in  like  manner,  frame  instructions 

To  frame  instruc-  as  to  all  details,  which  shall  be,  obligatory  upon  all  parties  embraced 
tl0ns"  within  the  provisions  of  this  act,  and  in  cases  where  the  time  fixed  for  the 

To  extend  time  performance  and  completion  of  the  various  duties  prescribed  for  the  various 

f™Tf„„  „/a  Pt^rI  tax  officers  named  in  this  act  shall,  from  unavoidable  exia-enelTles,  be  insuf- 
iormanee  ot  duties  ..  >  .  ,.    ,  s  r-,  e  ±1 

when  the  same  is  tieient,  the  commissioner  ot  taxes,  by  authority  of  the  Secretary  ot  the 
found  to  be  insuffi-  Treasury,  shall  have  power  to  make  extension  thereof,  as  circumstances 
olent"  and  the  public  interest  may  require.     And  that  in  these  States  and  loeali- 

To  make  exten-  ties,  which  are  or  may  be  temporarily  inaccessible,  or  which  are  so  remote 
sion  of  time  in  cer- from   the   seat   of  government,  as  to  render  it  impracticable   for  lists  or 
Sties?'83  "^    °" retuvns  to  ^e  ruade  by  the  time  required  by  the  provisions  of  this  act,  it 
shall  be   the  duty   of  the  commissioner  of  taxes,  by   authority  of   the 
Secretary  of  the  Treasury,  to  make  such  extension  of  the  time  for  making 
such  lists  and   returns  as  circumstances  and   the   public  interests  may 
require. 
Compensation  of     Sec.  36.  That  the  compensation  of  district  tax  collectors  shall  be  five 
district  collectors,   per  centum  on  the  first  twenty  thousand  dollars  collected  and  paid  over,  and 
two  and  a-half  per  centum  on  all  sums  beyond  that  amount  collected  and 
paid  over   until  such  compensation  shall  attain  a  maximum  of  two  thou- 
Compensation  of  sand  dollars.     And  there  shall  be  allowed  and  paid  to  the  several  assessors 
assessois.  for  their  services  under  this  act,  five  dollars  for  every  day  employed  in 

making  lists  and  assessments  under  this  act,  the  number  of  days  being- 
certified  by  the  district  collector  and  approved  by  the  State  collector,  and 
also  five  dollars  for  every  hundred  taxable  persons  contained  in  the  list  as 
Proviso.  completed  by  such  assessor  and  delivered  to  the  collector:  Provided,  Such 

compensation  shall  not  exceed  one  thousand  dollars. 
Lien  for  tax  to  Sec. .37.  The  lien  for  the  tax  shall  attach  from  the  date  of  assessment, 
attach  from  date  of  aud  shall  follow  the  property  into  every  State  of  this  Confederacy  y  and 
foilowTropo^t d  t0  m  case  any  Person  slla"  attempt  to  remove  any  property,  which  may  be 
e  I,  t  '  liable  to  tax,  beyond  the  jurisdiction  of  the  State  in  which  the  tax  is  pay- 
distrain  and  BeUa^®>  without  payment  of  the  tax,  the  collector  of  the  district  may  distrain 
property  about  to  upon  and  sell  the  same  in  the  same  manner  as  is  provided  in  cases  where 
be  removed  without  default  is  made  in  the  payment  of  the  tax. 

Pl3™cret°aryX'of  Sec.  38-  That  the  Secretary  of  the  Treasury  shall  appoint  a  disbursing 
Treasury  to  ap-  clerk  for  the  office  of  commissioner  of  taxes,  who  shall  give  bond  with 
point  a  disbursing  sureties  faithfully  to  discharge  the  duties  of  his  office,  in  such  amount  as 
Disbursino- clerk  may  ^e  prescribed  by  the  Secretary  of  the  Treasury,  and  shall  receive,  in 
to  givs  bond!  compensation   therefor,  the   sum   of  seventeen  hundred  and  fifty  dollars. 

Compensation.    And  it  shall  be  the  duty  of  said  disbursing  clerk  to  examine  and  settle  all 
u  1C3'  accounts  for  salaries,  commissions,  and  other  expenc[s]es  incidental  to  the 

assessment  and  collection  of  the  taxes  provided  for   by  law,  and  he  shall 
render  monthly  or  (quarterly  statements  to  the  proper  auditor,  as  shall  be 
directed  by  the  Secretary  of  the  Treasury,  and  shall  conduct  the  corres- 
pondence in   relation  thereto,  under  the  supervision  and  control  of  the 
commissioner  of  taxes. 
Persons  eligible      Sec.  39.  No  person  shall  be  eligible  to  fill  any  of  the  offices  enumerated 
to  office  under  this  m  this  act,  unless  he  shall  have  attained  the  age  of  forty  years,  or,  if  under 
that  age,  shall  have  been  discharged  from  military  duty,  by  reason  of  dis- 
abilities received  in  the  military  service,  or  shall  have  been  declared  unfit 
for  military  duty  by  the  proper  board,  from  other  causes. 
Appointment  of     Sec.  40.  That  all  the  officers  mentioned  in  this  act,  whose  appointments 
offi<-ers    ™  a ?  k  e  are  required  to  be  made  by  and  with  the  advice  and  consent  of  the  Senate, 
during  recess  °ofmay  ^e  appointed  by  the  President  during  the  recess  of  the  Senate,  and 
Senate.  said  appointments  shall  be  submitted  to  the  Senate  for  confirmation  at  its 


FIRST  CONGRESS.     Sess.  III.     Chap.  68,  69.     1863.  153 

next  session,  and  in  case  the  same  be  not  confirmed  by  the  Senate  at  said 
session,  such  appointments  shall  expire  at  the  end  of  the  session. 

Sec.  41.  That  the  provisions  of  this  act  shall  not  be  construed  to  alter,     This  act  not  to 
impair,  or  repeal  any  portion  of  the  act  passed  at  the  present  session  enti-  ^°J  thetaxa  et 
titled    "An  act  to  lay  taxes  for  the  common   defence   and  carry  on  the 
government  of  the  Confederate  States,"  regulating  the  manner  of  ascer- 
taining and  assessing  the  income  tax  for  the  year  eighteen  hundred  and 
sixty-three,   and  for  subsequent  years,   and  the  manner  of  ascertaining, 
assessing  and  collecting  the  tax  in  kind  :    Provided,    That  all  valuations     Valuations  to  bo 
required  in  ascertaining  and  assessing  the  said  income  tax  and  tax  in  kind,  made  in  Confedo- 
shall  be  made  in  Confederate  treasury  notes.  rate  notes" 

Sec.  42    That  the  Secretary  of  the  Treasury  may  prescribe  regulations     Tax    payer  al- 
to enable   any  tax-payer  to  pay  into  the  treasury,  in  advance,  such  sum  as!oweli  to  Pav  'axes 
he  may  choose   on  account  of  taxes  to  accrue   against  him,  and  to  obtain 
therefor  a  certificate  bearing  interest  at  the  rate  of  five  per  cent,  a  year     Certificate  t»  be 
until  his  taxes  are  payable,  but  such  certificate  shall  not  be  transferable.  £ive?  iTt.herefor 

Sec.  43.  All  bonds  required  to  be  executed  under  the  provisions  of  this     ah  bonds  made 
act  shall  be  made  payable  to  the  Confederate  States.  payable  to  Confed- 

Sec.  44.  In  no  valuation  of  credits  under  the  provisions  of  this  act,  e1'^15  Statea. 
shall  any  credit,  upon  which  the  holder  will  endorse  in  writing  his  willing-  not  t0  ^e  valued  at 
ness  to  receive  Confederate  notes  in  payment,  be  valued  at  a  higher  rate,  a  higher  rate  tban 

a  i.        .     ,„„„  Confederate  notes. 

Approved  May  1,  1863. 


CflAP.  LX VIII. — An  Act  to  provide  for  the  transfer  of  persons    serving  in    the  Army  to      May  1    1863. 

the  Navy.  . 


The  Congress  of  the  Confederate    States  of  America  do  enact,  That     Transfer  of  per- 
all  persons  serving  in  the  land  forces  of  the  Confederate  States  who  shall S0E3  from  tho  'and 
desire  to  be  transferred  to  the  naval  service,  and  whose  transfer  as  seamen  °-  '  6  n'lTa    ser" 
or  ordinary  seamen  shall  be  applied  for  by  the  Secretary  of  the^Navy,  shall 
be  transferred  from  the  land  to  the  naval  service:  Provided,  That  nothing     Proviso. 
in  this  act  shall  be  so  construed  as  to  alter  or  repeal  any  law  now  in  force 
limiting  the  number  of  seamen. 

Approved  May  1,  18G3. 


Chap.  LXIX. — An  Act  regulating  the  granting  of  Furlovghs   and   Discharges   in  Ho*-     May  1, -1863. 

pitals.  


The  Congress  of  the  Confederate  States  of  America  do  enact,  That  Rules  under 
sick,  wounded,  and  disabled  soldiers  in  hospitals  shall  be  entitled  to  fur-wnich  soldiers  in 
loughs  and  discharges  under  the  following  rules  and  regulations:  In  places  hospital  entitled  to 

i  ii  4i  i         -4   i    °i  &    .       .  i.  i         furloughs  and  dis- 

where  there  are  three  or  more  hospitals,  ihree  surgeons  in  charge  of  bos-  charges. 

pitals,  or  divisions  in  hospitals,  shall   constitute  a  Board  of  Examiners  for     BoardofExam- 
the  hospitals  to  which  they  belong,  whose  duty  it  shall  be,  twice  in  each  in*™  [°r  ^VYr 
week,  to  visit  said  hospitals,  and  examine  applicants  for  furloughs  and  dis-  duties, 
charges;  and  in  all  cases  where  they  shall  find  an  applicant  for  furlough 
unfit  for  military  duty,  either  from  disease  or   wounds,  and  likely  so  to     Length  of  fur- 
remain  for  thirty  days  or  upwards,  they  shall  grant-  a  furlough  for  such  lough, 
time  as. they  shall  deem  him  unfit  for  duty,  not  to  exceed  sixty  days.     Said     s  ®  °  r  et  ai'7  °,r 
board  shall  keep  a  secretary  or  clerk,  who  shall  issue  all  furloughs  by  order  rij  auties.° 
of  the  board,  and  shall  specify  therein  the  time  of  furlough,  the  place  of 
the  residence  of  the  soldier,  his  company,  regiment  and  brigade. 


134  FIRST  CONGRESS.     Sess.  III.     Chap.  70,  71.     1863. 

No  regulation  or  Sec.  2.  Be  it  further  enacted,  That  no  farther  regulation  shall 
of^dVr^oXr  bc  ''equired  of  the  soldier,  and  no  passport  required  other  than 
tbanhis furlough,    his  furlough. 

Board  may  re-     Sec.  3.  Be  it  further  enacted,  That  the  said  board  maj-  rccom- 

oLa'r1™eT\''honao-men(i    discharges,    stating    the    grounds  thereof,    which,    when 

'  pr'vW,  soldier  approved  by  the  Surgeon  General  or  the  General  commanding  the 

ontitled  to   dis- army  or  department  to   which  the  soldier  belongs,  shall  entitle 

charge  and  trans- njm  to  a  discharge  and  transportation  to  the  place  of  his  enlist- 

ourtation.  .  ,        °  L  -1- 

ment  or  residence. 

now  board  eon-     sEC.  4.  Be  it  further  enacted,  That  in  places  where  there  are  but 

there' are  buteou-two  hospitals,  two  surgeons  in  charge  of  a  hospital  or  division 

or  two  hospitals,     shall  constitute  a  board  for  the  purposes  aforesaid;  and  in  places 

where  there  is  but  one,  the  suvgeon  in  charge,  and  t"vo  assistant 

surgeons,  if  there  be  two,  and  if  not,  then,  one,  shall  constitute  a 

No  fanlough  to  board  for  the  purpose  aforesaid,  and  ma}7  furlough  and  recommend 

!f  f.r(.an'ed  "^discharges as  aforesaid:  Provided,  That  nofurlou<rh  shall  begranted 

the  life,  &c ,  of  the         ,        ,v  .    .  ~    ,  .  : ,,   .       ,  .    .    to      n    .      ,     °  . .  ..., 

patient  would   be  under  the  provisions  ot  this  act,  11,  in  the  opinion  01  the  board,  the 
endangered.  life  or  convalescence  of  the  patient  wonld  be  endangered  thereby. 

•  ■?oas?1  surseon      Sec.  5.  [Be  it  further  enacted,!  The  house  surgeon  "in  all  hospitals 

in  hospitals  to  see    ,     ,,  ■-     ,       J  ..  j        1  •        1  1 

patients   once   asnall  see  each  patient  under  his  charge  once  every  day. 
da?-  Approved  May  1,  1863. 


May  1,  1S63.  Chap.  LSX. — An  Act  to  abolish  all  ports  of  delivery  in  the  Confederate  States. 


.  Laws  establish-      2Jie  Congress  of  the  Confederate  States. of  America  do  enact,  That 

lug  ports  of  deliv-  „n  1  .        j?  i  .     .,.  j.  .        £»    i    i- 

ery  repealed,  and  a"  'aws  01'  parts  of  laws  establishing  any  port  or  ports  oudchv- 
such  port's  abolish-  ery  in  the  Confederate  States  be,  and  the  same  are  hereby  repealed, 
ed  except  such  as  an  J  that  a][  p0rts  0f  delivery  heretofore  established  be,  and  the 
"•it  a'°  pors  ofsame  are  hereby  abolished,  except  such  ports  of  delivery  as  are 
also  ports  of  entry.  % 

Appp.oved  May  1,  1863. 


Chap.  LXXI. — An  Act  to  provide  certain  regulations  for  holding  elections  for  delegates 
May  1,  1S63.  to  the  Congress  of  the  Confederate  States  in   certain  Indian  Stations. 


The  Congress  of  the  Confederate  States  of  America  do  enact.  That 

Election  of  dele- in  the  several  Indian  Nations  •ntitled  by  treaty  to  delegates  in 

^dons'toth^O.m"1116  Congress  of  the  Confederate  States,  the  regulations  for  hold- 

gress  of  the  C.  S.  ing  elections  for  such  delegates  shall  be  as  follows:  Such  elections 

When  election  to  Khuli  be  held  in  all  such   Indian  Nations  on   the  first  Monday  in 

beheld,  September.  A..  D.,  eighteen  hundred  and  sixty-three,  and  on  the 

first  Monday  of  September,  in  each  second  year  thereafter. 

How  conducted.      Sec.  2.  Such  elections  shall  be  conducted  according  to  the  mode 

prescribed  by  the  laws  of  the  several   Nations,  except  so  far  as 

such  laws  may  be  modified  by  this  act. 

Sec.  3.  In  such  elections,  every  citizen  of  the  Nation  entitled 
Who  entitled  to  t0  a  delegate,  who  has  not  forfeited  his  citizenship  bjr  deserting 
to  the  public  enemy,  or  seeking  protection  from  the  government 
of  the  United  States,  who  shall  be  qualified  to  vote  for  a  member 
of  the  legislative  body  of  such  Nation,  shall  be  entitled  *)  vote 
for  such  delegate  at  any  place  in  such  nation  where  he  would  be 
entitled  to  vote  for  Governor  or  Principal  Chief. 


FIRST  CONGRESS.     Sess.  III.     Ch.  72.     1863.  ,155 

Sec.  4.  In  case  such  citizen  shall  be  in  t'ae  militay  service  of  the     Citizens  in   the 
Confederate  States,  or  in  case  the  elections  cannot  bo  held  at  the™^^0^1^ 
usual  places  of  holding  elections,  such  citizens  shall  bo  allowed  to  camps. 
vote  in  the  camps  of  the  army  as  hereinafter  provided. 

Sec.  5.  In  every  Nation  in  which  elections  ara  authorized  by    Timo  and  places 
this  act,  polls  shall   be  opened  at  the  usual  time  and  places  of  p,f1Isopi:!ning  .tUo 
holding  elections,  and  the  returning  officer*  shall  make  the  usual   RQ!urns.  t0  wnom 
returns  to  the  Governor  or  Principal  Chief  of  the  Nation,  within  atui  wt,i.-n  made. 
ten  days  after  such  elections. 

Sec.  6.  In  every  regiment  or  battalion  in  the  military  service  of  Commanding 
the  Confederate  States,  the  Colonel  or  other  offioer  in  command  of  '^"["^^ 
the  same,  or  the  officer  in  command  of  any  less  body  ot  troops  on  judges  and  clerks 
detached  service,  shall  appoint  two  judges  and  three  clerks  to  to  open  and  hold 
open  and  hold  such  election,  who  shall  hold  the  same,  and  makeele,'tiun3  inoamPs- 
out  the  poll-books  and  returns  in  the  same  manner,  as  is  usual  in  Poll-books  a*d 
holding  other  elections  in  the  Nations,  from  which  such  regiment  ou^Tnd 'when  re? 
or  command  came,  and  the  returns  of  said  election  shall  bo  made  tum3  to  be  made. 
within  ten  days. 

Sec.  7.  The  returnsof  such  elections  in  camps  shall  beforwarded  Commanding  offi- 
by  the  several  commanding  officers  appointing  the  judges  and  °ers  t0  ^'ward  rc- 

ii  r  •-.  i      °f-t  '  "  -rT  •     *!       i    rfi  ••       n  1 1      turns  ot  such  elee- 

clerks  as  aforesaid  to  the   Governor  or  Principal  Chiet  of  the  tion  to  Governor  or 
Nation,  for  which  such  election  is  so  held.  Principal  Chief  of 

Sec.  8.    The   Governor  or  Principal  Chief  of  the  Nation  for  ffi^^i™;  or 
which  such  election  is  held,  shall  examine  the  returns  forwarded  principai  Cnief  to 
to  him,  and  give  to  such   person   as   he  shall   ascertain   to  have  examine     returns 
received  the  highest  number  of  votes,  a  certificate  of  such  fact.      an:1    SlT®   c.ertlii- 

Sec.  9.  The  officer  authorized  to  appoint  the  judges  awd  clerks  '  who  to  adminis- 
shall  be  authorized  to  administer  the  proper  oaths  to  the  judges  tcr  oaths. 
and  clerks,  or  they  may  administer  the  same  to  each  other. 

Sec.  10.  Every  person  concerned  in  holding  such  elections  in  any     Nature  of  oaths 
Nation  or  camp  shall  take  an  oath  to  support  the  Constitution  of  required. 
the   Confederate  States   and  to  discharge   his  duty  in  holding 
such  election  faithfully  and  impartially. 

Approved  May  1,  1863. 


Chap.  LXXIL— An   Act  to   provide  for   the   compensnt'on   of  certain  persons    therein      May  I,  1863. 

named,  .  ■* 

The  Congress  of  the  Confederate  States  of  America  do  enact,  That    Pay  of  non-com- 
non-commissioned  officers,  musicians  or  privates,  when  employed  missioned  officer?, 
on  detached  or  detail  service  by  a  departmental  or  other  com-  ^^'emplo'yedon 
mander  of  a  district,  or  under  the  direction  of  any  of  the  military  detailed  or  detach- 
bureaux,   instead   of   the   compensation    now   allowed,   may    be ed  sarTico- 
allowed  the  sum  of  not  more  than  three  dollars  per  day,  in  lieu  of 
rations  and  all  other  allowances,  upon  the  recommendation  of  the 
officer  immediately  in  charge  of  such  men,  with  the  approval  of 
the   commander  or  chief  of  bureau,  as  the  case  may  be,  and  tho 
sanction  of  the  Secretary  of  War. 

Sec.  2.  This  act  shall  remain  in  force  forone  yearfrom  the  first    Continuance   of 
day  of  January,  eighteen  hundred  and  sixty-three.  this  act. 

Approved  May  1,  1863. 


I5G  FIRST  CONGRESS.     Sess.  III.     Ch.  73,  74,  75.     1863. 

May  1,  1S63.        Chap.  LXXIIT. — -_An  Act  to  declare   treasury  notes  and  bonds,  enclosed  in   boxes  for 
transmission  by  the  Treasury  Department,  mailable  matter,  and  to  regulate  the  rates  of 


'postage. 

Treasury  notes,  The  Congress  of  the  Confederate  States  of  America  do  enact,  That 
bonds^&c^mclos^tjie  treasui,y  notes  and  other  money  and  bonds,  signed  and 
transmission  by  unsigned,  inclosed  in  boxes  for  transmission  by  the  Treasury  De- 
the  Treasury  De-partmcnt  be,  and  they  are  hereby  declared  mailable  matter;  and 
partment  declared  tIfc   the   rates  of  postage  on    such    packages  shall    be   fixed  by 

mailable  matter.  .  1       t^  Ji "  »         -i     i     '  r-i  n 

Kates  of  postage  agreement  between  the  Postmaster  General  and  the  Secretary  ot 
on  such  packages,  the  Treasury. 

Such  mailable  Sec.  2.  That  such  mailable  matter  shall  be  transmitted  only  on 
matter  to  be  trans-  1.a;iroacj  routes,  and  under  such  regulations  as  may  be  prescribed 

roitttd     only     on.  ,t-»  .~i  1  t    r.    °  r.     i        rn  '  I      11 

railroad  routes.       by  the  Postmaster  General  and  Secretary  of  the  Treasury  as  shall 
insure  the  safety  of  the  same. 
Approved  May  1,  1863. 


May  1,  1S63.  Chap.  LXXIV. — An  Act  to  authorize  the  establishment  of  Express  Mails. 


Postmaster  Gen-  The  Congress  of  the  Confederate  States  of  America  do  enact,  That 
clublYs'h^elm-ess the  Postmaster  General  be,  and  he  is  hereby,  authorized,  if  found 
mails.  '       practicable  and  necessary,  to  establish  express  mails  for  the  con- 

veyance of  letters  and  government  dispatches  only,  as  a  meansof 
securing  greater  dispatch  than  can    be  afforded   by  the  regular 
Express  mails  so  mails;  an(j  t.ne  lines  of  express  mails  so  establisheS  shall  be  deemed 

establisiieddeemed  '  * 

post  routes.  post  rOUtCS. 

Rates  of  postage  Sec.  2.  The  rates  of  postage  on  such  lines  shall  be  fixed  by  tho 
on  such  lines.  Ppstmaster  General,  but  shall  not  exceed  one  dollar  on  a  single 
letter  not  exceeding  in  weight  one  half  ounce,  and  at  the  same 
rate  for  any  additional  half  ounce  or  fraction  of  a  half  ounce,  for 
any  distance  not  exceeding  five  hundred  miles,  and  for  any  dis- 
tance exceeding  five  hundred  miles  double  the  said  rate  to  be  so 
Proviso.  fixed:  Provided,  This  law  shall  not  repeal  the  laws  now  in  force 

regulating  the  ordinary  mail  service. 
Approved  May  1,  1863. 


May  1,  1863.  Chap.  LXXV. — An  Act  for  the  benrfit  of  certain  claimants  for  postal  services. 

Time  allowed  for  2/ie  Congress  of  the  Confederate  States  of  America  do  enact,  That 
the  presentation  citizens  of  the  Confederate  States  who  failed  to  present  their 
ofciaims for  postal  c.ia;ms  for  p0sta]  services  to  the  Post-Office  Department,  under  the 

services  under  the  .    .  o    A        A     .         ^-.i    j    ,,   .        .     .  ,',      .    «        ,.   .    ., 

acts  of  Auo-ust  30  provisions  oi  An  Act  entitled  "  An  Act  to  collect  tor  distribution 
1861,  and  January  the  moneys  remaining  in  the  several  post-offices  of  the  Confede- 
23, 1863,  extended  ra);e  States  at  the  time  the   postal  service  was  taken  in   charge 

for  one  year,  from  .  •  j  .  „  l     ,     .  .  •  •    :  ■    i  ^  i_j      j 

the  passage  of  this  DJ  sai(l  government,  approved  August  thirty,  eighteen  hundred 
act.  and  sixty-one,  and  An  Act  to  amend  the  said  Act,  approved  Jan- 

uary twenty-three,  eighteen  hundred  and  sixty-two,  may  present 
their  claims,  in  pursuance  of  the  provisions  of  said  .Acts,  within 
Such,   claimants  twelve  months  after  the  passage  of  this  Act;  and  such  claimants 
to  be  paid  under  shall  be  paid  under  the  provisions  of  An  Act  entitled  "An  Act  to 
the  act  of  Sept.27,  provide  for  the  payment  of  sums  ascertained  to  be  due  for  postal 
oh.  i6.an'e  P'    "'  services  to  citizens  of  the  Confederate  States  by  the  Postmaster 
General,"   approved   September  twenty-seven,  eighteen   hundred 
and  sixty-two. 

Approved  May  1, 1863. 


FIRST  CONGRESS.     Sess.  III.   Ch.  76,  77,  78,  79.  1863.  157 

Chap.  LXXVT. — An  Act  to  continue  and  amend  the  third  section  of  An  Act  supplementary      May  1,  1863. 

to  An  Act  concerning  the  pay  and  allowance    due  to  deceased  soldiers,  approved   Feb 

ruary  15th,  1S62,  and  to  provide  for  the  prompt  settlement  of  claim'*  for  arrearages  of 
pay,  allowance  and  bounty  due  deceased  officers  and  soldiers. 

Tlie  Congress  of  the  Confederate  States  of  America  do  enact,  That    Act  of  Feb.  15, 
the  third  section    of  an  Act  entitled  "An  Act  supplementary  to  1862,  prodding  for 

,,  ,,1  t  U     i       j  j        1    prompt  settleoit-Lt 

an  Act   concerning  the  pay  and  allowance  due  to  deceased  sol- of  claimg  due  Jo_ 
diers,"  approved  February  fifteenth,  eighteen  hundred  and  sixty- ceased  officers  and 
two,  and  to   provido    for  the   prompt  settlement  of  claims  for  j"1^*™-  contiRUcd 
arrearages  of  pay,  allowance  and  .bounty  due  deceased  officers  and 
soldiers,  be  continued  of  force  until  otherwise  provided  by  Con- 
gress. 
Approved  May  1, 1863. 


Chap.  LXXYII. — An  Act  to  amend  An  Act  entitled  "  An  Act  to  organize  military  courts      May  1,  1863. 

to  attend  the  Army  of  the  Confederate   States  in  the  field,  and   to  define  the  powers  of 

said  courts,  ]  approved  October  9th,  1862. 

The   Congress  of  the  Confederate  States  of  America  do  enact,   That    Military     court 

in  addition  to  one  military  court  to  attend  each  army  corps  in  the  authomedforeach 

field,  as  now  authorized    by  an  Act  entitled  "An  Act  to  organize  ment;  {a  addition 

•  military  courts  to  attend  the  army  of  the  Confederate  States  in  to    one    military 

the  field,  and  to  define  the  power  of  said  courts,"  approved  Octo-00"4    t0    atteEd 

v.  •    A       •    i_i  i_         i       i  j       •    i  -V-i  .  each  army  corps  m 

ber  ninth,  eighteen  hundred  and   sixty-two,  one  military  court  tlxe fieid  undejthe 
shall  be  organized  in  each  of  such  military  departments  as,  in  the  act  of  Oct.  9, 1802. 
judgment  of  the  President,  the  public  exigencies  may  require;  to 
be  organized  in  the  manner  and  with  powers  prescribed  in.  the 
act  of  which  this  is  amendatory. 
Approved  May  1,  1863. 


Chap.  LXXVIII. — An  Act  in  relation  to  the   custody  of  persons  charged  with  offences      May  1,  1863. 
against  the  Confederate  States.  


The  Congress  of  the  Confederate  States-  of  America  do  enact,  That    District  court 
whenever,  from  insecurity  or  other  reason,  a  district  court  com-comm^slone^  na-v 

.      .  '  ,     ,,    .      .  .      ,.    *.'•■•..  ,  .,    ..       j    .      ,  ,  ..       commit  a  prisoner 

missioner  shall,  in  his  discretion,  deem  tt  inadvisable  to  commit  a  t0  any  jauin  bis 
prisoner  to  the  jail  of  the  county  in  which  he  shall   be  sitting,  he  district  or  the  dis- 
shall  commit  him  to  any  other  jail  within  his  district,  or  the  dis-^ict  within  which 
trict  within  which  the  offence  is  alleged  to  have  been  committed,  COmmitted?e 
which  shall  seem  to  him  most  convenient  and  safe. 

Sec.  2.  That  whenever  it  shall  appear  to  a  commissioner  that    May  remove  pri- 
good  reason  exists  for  the  removal  of  a  prisoner  already  com- so°°'\alfeadycc.m: 

'suuiL-.'i.n         j        >  •  ■  i        L  J       ■    -i  mitted  to  any  j»il 

mitted,  he  shall  order  his  removal  and  commitment  to  any  jau  t0  which  he  niitfht. 

to  which  he  might  have  committed  him  under  the  first  section  afbave    committed 

this  act.  him  under  the  first 

seeUon. 

Approved  May  1,  1863, 


CHAP.  LXXIX. — An  Act  to  provide  for  the  election  of  members  of  Congress  for  certain      May  I,  1863. 
Districts  of  the  State  of  Louisiana.  *  


The  Congrees  of  the  Confederate  States  of '  America  do  enact,  That    Eiectiorofme 
unless  the  Legislature  thereof  shall  otherwise  provide,  the  mem- bers  uf  conges" 

5 


153  FIRST  CONGRESS.     Sess.  III.     Ch.  80.     1863. 

for  districts  in  Lou-  ters  of  Congress  for  any  district  of  the  State  of  Louisiana  in  which  an 
Kuana  occupied  by  eiec(;jon  cannot  conveniently  be  held  in  consequence  of  the  same  being; 

t!ie  public  onoiny.  .  J     .  e  jxT  1 

occupied  wholly  or  in  part  by  the  troops  ot  the  enemy,  may,  on  procla- 
mation of  that  fact  by  the  Governor  of  said  State,  be  chosen  by  the 
qualified  voters  thereof,  in  such  tortious  of  the  State  as  shall  not  be  so 
occupied. 
Time  and  place      Sec.  2.  The  election  provided  for  in  the  foregoing  section  shall  be  held 
and  mode  of  con-  at  such  time  and  places  as  may  be  prescribed  by  the  laws  of  said  State 
t "a^™8  3uch  eIec'  now  in  force,  or  as  may  hereafter  be  enacted,  and  shall  in  all  respects,  not 
inconsistent  with  the  provisions  of  this  act,  be  conducted  in  the  mode 
prescribed  by  said  laws. 

Appkoved  May  1, 1863. 


May  1,  1863.       Chap.  LXXX. — An  Act  to  rcpegl  certain  clauses  of  An  Act  entitled  "An  Act  to  exempt 
certain  persons  from  riiilitary  service"  &c,  approved  Octubcr  11,  1S62. 


So  much  of  the       The  Congress  of  the   Confederate   States  of  America  do  enact,  That 

a?t  of  Oct.  11,  '62,  so  muc]j  0f  the  act  approved  October  eleventh,  one  thousand  eight  hun- 

m;iitar™Pscrri°oe  ^re<^  anc*  sixty-two,  as  exempts  from  military  service  "one  person,  either 

one    person    a  s  as  agent,  owner,  or  overseer,  on  each  plantation  on  which  one  white 

agent,   owner,   or  person  is  required  to  bo  kept  by  the  laws  or  ordinances  of  any  State,  and 

pfantfUiio'n v-  '™on  which  there  is  no  white  male  adult  not  liable  to  military  service,  and 

twenty  negroes  re-  in  States  having  no  such  law,  one  person  as  agent,  owner,  or  overseer,  on 

pealed.    See  ante,  each  plantation  of  twenty  negroes,  and  on  which  there  is  no  white  male 

p'  '  adult  not  liable  to  military  service,"  and  also  the  following  clause  in 

said  act,  to- wit:  "And  furthermore  for  additional  police  for  every  twenty 

negroes,  on  two  or  more  plantations,  within  five  miles  of  each  other,  and 

each  having  less  than  twenty  negroes,  and  on  which  there  is  no  white 

male  adult  not  liable  to  military  duty,  one  peraon  being  the  oldest  of  the 

owners  or  overseers  on  such  plantations,"  be,  and  the  same  are  hereby, 

repealed. 

Sec.  2.  For  the  police  and  management  of  slaves,  there  shall  be  ex- 
W  h  t  •  erupted  one  person  on  each  farm  or  plantation,  the  sole  property  of  a.. 
exempted  for  the  minor,  a  person  of  unsound  mind,  a  feme  sole,  or  a  person  absent  from 
police  and  manage-  home  in  the  military  or  naval  service  of  the  Confederacy,  on  which  there 
inent  of  slaves  on  are  £Went_  or  more  slaves :  Provided,  The  person  so  exempted  was  em- 
firms    or    planta-    ,        ,        i       ,.  ' .  , r    .,         .    .        .F      .       ., 

turns.  ployed  and  acting  as  an  overseer  previous  to  the   sixteenth  April,  one 

Proviso.  thousand  eight  hundred  and  sixty-two,  and  there  is  no  white  male  adult 

Affidavit  re-on  saj(j  farm  or  plantation,  who  is  not  liable  to  military  duty,  which  fact 
^Th"      '  shall  be  verified  by  the  affidavits  of  said  person  and  two  respectable 

anpiy  t»  farms  or  citizens,  and^  shall  be  filed  with  the  enrolling  officer  :  And  provided,  The 
piantati  o  n  s  on  owner  of  such  farm  or  plantation,  his  agent,  or  legal  representative,  shall 
which  the  negroes  make  affidavit  and  deliver  the  same  to  the  enrolling  officer,  that,  after 

have  been   placed  ,.,.  >     ,  ,  ■,    „  P  «  ,      ,    ;. 

by  division  from  diligent  eflort,  no  overseer  can  be  procured  tor  such  farm  or  plantation 
other  farms,  &c,  not  liable  to  military  duty :  Provided,  further,  That  this  clause  shall 
since  October  11,  not  extend  to  any  farm  or  plantation  on  which  the  negroes  have  been 

Owners  of  slaves  P^aced  by  division  from  any  other  farm  or  plantation  since  the  eleventh 
to  pay  into  the  day  of  October,  one  thousand  eight  hundred  and  sixty-two  :  Provided, 
treasury  S  300  iarfurt]ier)  That  for  every  person  exempted,  as  aforesaid,  and  during  the 
empted.lierS°n  "*'  period  of  such  exemption,  there  shall  be  paid  annually  into  the  public 

President  autho- treasury,  by  the  owners  of  such  slaves,  the  sum  of  five  hundred  dollars, 
med  to  exempt  gEC,  3,  gucn  other  persons  shall  be  exempted  as  the  President  shall 
corTain PC  districts11  ^e  satisfied  ought  to  b*e  exempted  in  districts  of  country  deprived  of 
&q.  white  or  slave  labor  indispensable  to  the  production  of  grain  or  provis- 


FIRST  CONGRESS.     Sess.  III.     Ch.  81.     1863.  159 

ions  necessary  for  the  support  of  the  population  remaining  at  home,  and 
also  on  account  of  justice,  equity  and  necessity. 

Sec.  4.  In  addition  to  the  State  officers  exempted  by  the  act  of  Octo-     State  officers  ex- 
tober  eleventh,  one  thousand  eight  hundred  and  sixty-two,  there  shall  Q™^er^0"holm  ^e 
also  be  exempted  all  State  officers  whom  the  Governor  of  any  State  may  State  may  cia;m  t0 
claim  to  have  exempted  for  the  due  administration  of  the  government  havo  exempted, 
and  laws  thereof ;  but  this  exemption  shall  not  continue  in  any  State      Hoiy.  lons  *nis 
after  the  adjournment  of  the  next  regular  session  of  its  Legislature,  un-jj^6™^  K 
less  such  Legislature  shall,  by   law,  exempt   them   from  military  duty « 
in  the  Provisional  Army  of  the  Confederate  States. 

Approved  May  1, 1863. 


Chap.  LXXXI. — An  Act  to  prevent  fraud  in  the  Quartermaster's  and   Commissary's       May  1,  1863. 

Departments,  and  the  obtaining  u.der  false  pi  etence  transportation  for  private  pro ■ 

perti/. 

Tlie  Congress  of  the  Confederate  States  of  America  do  enact,  That  Officers  charged 
no  officer  charged  with  the  safe  keeping,  transfer  or  disbursement  of  with  safe  keeping, 
public  moneys,  shall  convert  to  his  own  use,  or  invest  in  any  kind  of  n°''g°nolJtutolccm°~ 
property  or  merchandise,  on  private  account,  or  lend  with  or  without  Vert  or  invest  same 
interest,  any  portion  of  the  public  moneys  entrusted  to  him  for  safe  to  their  own  use. 
keeping,  transfer,  disbursement  or  any  other  purpose. 

Sec.  2.  That  no  officer  charged  with  the  safe  keeping,  transfer  or  dis-  Such  officers  and: 
bursement  of  public  moneys,  or  charged  with  or  assigned  to  the  duty  of  th10SBdcl!arsi:fd  „„,,. 
purchasing  for  the  government,  or  any  department  thereof,  shall  buy,  chasing'  for  the 
trade,  traffic  or  speculate  in,  either  directly  or  indirectly  for  the  purpose  government  not  to. 
of  gain  to  himself  or  others  by  re-sale  or  otherwise,  any  article  of  food  buy»  tr!lde  or  ^pec" 
or  clothing  or  material  of  which  the  same  is  made,  or  which  enters  into  ciothing,  Ac.,  re- 
or  constitutes  a  part  of  the  same,  or  any  material  of  war  or  article  what-  quired  for  the  ar- 
soever,  which  is  or  may  be  required  to  be  puixhased  for  the  use  of  the  "*f  "J**  pr°secu.- 

'     .,  ..  J     V,  Jv"  r  tion  of  the  war. 

army  or  the  prosecution  oi  the  war. 

Sec.  3.  No  officer  shall  take  a  receipt  in  blank  for  any  article  or  arti-    Officer  not  to  take 
cles  purchased  by  him  for  the  government  or  any  department  thereof;  receipt  m  blank. 
.  and  every  receipt  shall  set  forth  the  true  amount  paid,  and  on  what    What  receipt  to. 
account ;  and  when  payment  is  made  on  account  of  property  purchased, set  for'Q- 
the  receipt  shall  set  forth  the  name  of  the  person  from  whom  such  pro- 
perty was  purchased,  and  the  place  of  his  residence,  the  thing  or  things 
purchased  by  items,  number,  weight  or  measurement,  as  may  be  custom- 
ary in  the  particular  case,  the  price  thereof,  and  the  date  of  payment. 

Sec.  4.  No  officer  who  is  in  charge  of  transportation,  or  who  is  em-  Officer  in  ebargo 
powered  to  grant  the  same,  shall  forward  by  government  conveyance  or  of  transportation, 
at  the  expense  of  government,  or  to  the  exclusion  or  delay  of  government  p°rty  unless  Pthe- 
freight,  any  commodity  or  property  of  any  kind,  unless  the  same  belongs  same  belongs  to 
to  the  government  or  some  department  thereof,  except  as  authorized  by  the  government.. 
law. 

Sec.  5.  Any  officer  who  shall  violate  any  provision  in  the  foregoing  Officer  violating- 
sections,  shall,  upon  a  conviction  before  a  court  martial  or  military  court,  ions^ashiere^ond 
be  cashiered,  and  placed  in"  the  ranks  as  a  private  to  serve  during  the  put  in  the  ranks  as 
war :  Provided,  That  nothing  herein  contained  shall  impair  the  civil  a  private, 
remedy  which  the  government  may  have  against  any  officer  or  his  sure-  a„ain^t'  offiJeTand 
ties  for  fraud,  peculation  or  misapplication  of  the  public  moneys  his  sureties  not  im- 
entrusted  to  him  by  the  government.  paired. 

Sec.  6.  Be  it  further  enacted,  That  any  person  in  the  employment  or  Persons  in  the 
service  of  the  government  as  aforesaid,  and  all  other  persons  coming  ernme'rit'  and  oti> 
within   the  purview  of  this  act,  who  shall  violate  any  of  the  provisions  ers  violating  any 


160  FIRST  CONGRESS.     Bess.  III.     Ch.  82,  83.     1863. 

of  the  provisions  0f  the  foregoing  sections,  shall  be  liable  to  indictment,  and  fined  in  a 
to  indictment  'fine  sum  not  ^ess  tnan  one  tnousand  dollars,  and  imprisoned  not  less  than  one 
and  imprisonment,  year,  nor  longer  than  five  years,  to  be  imposed  by  the  judge  or  jury 
trying  the  cause,  according  to  the  course  of  judicial  proceeding  in  force 
Civil  remedy  in  the  several  States  :  Provided,  The  provisions  of  this  act  shall  in  no 
against  officer  and  wise  interfere  with  or  impair  the  civil  remedy  which  the  government 
his   suieties,   and  ma_  jjaYe  ap-ainst  any  of  said  officers  or  their  securities  or  employees  for 

Or II Br1*     inr    rf fLQ Q^  ±       *r 

Ac.,  not  impaired!  frauds,  peculations  or  misapplication  of  the  moneys  entrusted  to  them 
Conservators  0f  respectively,  by  the   Confederate   States  :  Provided,  also,  That  all  con- 
the  peace  may  re-  servators  ~of  the  peace,  who,  by  the  laws  of  the  several  States,  have 
cognize  offenders.  jul-;sfliction  to  commit  or  bind  over  offenders  for  breaches  of  the  criminal 
laws  of  the  State  in  which  they  may  reside,  shall  have  power  to  commit 
or  bind  over  in  a  sufficient  recognizance  offenders  against  the  provisions 
of  this  law,  to  appear  at  the  next  term  of  the  district  court  of  the  Con- 
federate States,  within  the  jurisdiction  of  which  the  offence  was  com- 
mitted, for  trial,  in  the  same  manner  and  under  the  same  rules  as  if  such 
Judges  of  Con- preliminary  trial  were  had  before  the  judge  of  such  district  court,  and 
federate  courts  to  the  judges  of  the  Confederate  courts  having  jurisdiction  of  the  offences 
give   this   »«'_  «j  defined  by  this  act  shall,  at  the  commeneement  of  each  session  of  their 
juries.  respective  courts,  give  this  act  and  its  provisions  specially  in  charge  to 

the  different  grand  juries. 

Approved  May  1,  1863. 


May  1,  1°63.  Chap.  LXXXII. — An  Act  tn  change  the  place  of  holding  the  District  Covrt  for  the 

• Western  District  of  Texas. 

District  Court  fcr  The  Congress  of  the  Confederate  States  of  America  do  enact,  That 
*h.e.w®3tmrn  Dls~from  and  after  the  passage  of  this  act,  the  regular  place  for  holding  the 
lie  held  at  Corpus  the  District  Court  for  Mie  Western  District  of  Texas  shall  be  at  Corpus 
Christi.  Christi,  in  the  county  of  Neuces,  and  the  judge  of  said  court  is  hereby 

Order  for  there-  authorized  and  empowered  to  make  the  necessary  orders  for  the  removal 

moval    of   the   re-     Pjl  i        p       • -i  ^ 

cords  of  said  court.  or  tne  records  of  said  court. 
Approved  May  1,  1863. 


May  1,  1803.       Chap.  LXXXIII. — An   Act  in  relation  to  the  receipt  of  Counterfeit  Treasury  Notes  oy 
puhlic  officers. 

Power  given  to       2  he  Congress  of  the    Confederate   States  of  America  do  enact,  That 

Secretary   of   the  if  the  treasurer,  any  assistant  treasurer,  or  depositary  of  moneys  of  the 

tie  Treasurer  and  Confederate  States,  or  any  clerk  in  the  office  of  such  treasurer,  assistant 

certain  other  offi-  treasurer  or  depositary,  or  collector  of  taxes  shall,  prior  to  the  first  of 

eers  from  liability  January,  one  thousand  eight  hundred  and  sixty-three,  in  the  course  of 

reeeipt°by  them  of^e  transaction  of  the  lawful  business  of  such  office,  have  received  in 

counterfeit  trcasu-  payment,  or  in  any  authorized  deposit  in  such  office,  any  counterfeit  or 

ry  notes.  forged  treasury  notes,  and  shall  establish  by  proof  to  the  satisfaction  of 

the  Secretary  of  the  Treasury,  that  the  receipt  of  any  such  counterfeit 

or  forged  treasury  note  was  not  the  result  of  a  want  of  due  diligence  on 

the  part  of  such  officer,  nor  caused  by  his  neglect,  carelessness  or  want  of 

attention  to  his  duties,  said  Secretary  shall  have  power  to  Relieve  such 

officer  from  liability  on  account  of  any  counterfeit  forged  treasury  notes 

so  received. 

Approved  May  1,  1863. 


.      FIRST  CONGRESS.     Sess.  III.     Ch.  84,  85.     1863.  161 

t 

Chap.  LXXXIV. — An  Act  to  provide  for  the  appointment  of  Military  Storekeepers  in       May  1,  1S63. 
the  Provisional  Army  of  the  Confederate  Stated.  • 

The  Conqress  of  the  Confederate  States  of  America  do  enact,  That     Appointment  of 
^       .  -,  J     ,      J     ,       .      ■/  .    .  "i«j  i  c  military  storekeep- 

the  President  be  authorized  to  appoint  as  many  military  storekeepers  ot  erg  of  ordnance  in 
ordnance  in  the  Provisional  army  of  the  Confederate  States  as  may  be  t  h  e     Provisional 
deemed  necessary,  not  to  exceed  in  all  eight  storekeepers,  four  with  the  Army, 
pay  and  allowances  of  a  captain  of  infantry,  and  four  with  the  pay  and     Pay  and  au.ow. 
allowances  of  a  first  lieutenant  of  infantry.  ances. 

Sec.    2.  Be  it  further   enacted,   That  military    storekeepers    of  the     Bond, 
first  class  so  appointed  shall  be  required  to  give  bonds  in  the  sum  of 
twenty  thousand  dollars,  and  those  of  the  second  class  in  the  sum  of  ten 
thousand  dollars  when  charged  with  the  disbursement  of  funds.     This 
act  shall  be  in  force  from  and  after  its  passage  :  Provided,  That  no  one     Who  may  be  ap- 
shall  be  appointed  under  its  provisions  except  officers  without  commands,  pointed, 
or  officers  or  privates  who  have  performed  meritorious  services  in  the 
field  or  have  become  incapacitated  by  wounds  or  sickness  for  active 
service. 

Approved  May  1,  1863. 


Chap.  LXXXV. — .An  Act  to  create  a  Provisional  Navy  of  the  Confederate  States.']  May  1,  1S63. 


Ihe  Congress  of  the  Confederate   States  of  America  do  enact,  There     Provisional  Na- 
shall  be  a  Provisional  Navy  of  the  Confederate  States,  the  officers  of  vy  established:  ap- 
which  shall  be  appointed  by  the  President,  by  and  with  the  advice  and  £°*°  mcn 
consent  of  the  Senate,  and  hold  their  commissions  during  the  present 
war.     All  officers  appointed  from  the  regular  navy  to  the  provisional     Rank  of  officers 

,     „     '  .  (f     n  j.-         ix.  &         i   j.-    J  -i-  j  l    appointed  from  the 

navy  shall  have,  at  its  formation,  the  same  relative  position  and  .rank  reguiar  to  the  Pror 
they  held  in  the  regular  navy.         .  visional  Navy. 

Sec.  2  All  the  warrant  officers  who  may  be  fit  for  active  service,  and  Wan-ant  and  get- 
all  the  petty  officers,  seamen,  ordinary  seamen,  landsmen,  boys,  firemen,  £  officers,  seanien, 
coal  heavers,  and  employees  of  every  description,  and  all  the  vessels,  armameDt  and  'ma- 
armament  and  material  of  every  description  belonging  to  the  navy,  shall,  terial  belonging  to 
so  far  as  may  be  deemed  necessary  by  the  President,  be  considered  as  *he  ?rfryh  traDS- 
transferred  to  and  as  forming  part  of  the  Provisional  Navy ;  and  the  visional  Navy. 
President  is  hereby  authorized  to  appoint  such  additional  officers,  and  President  may 
to  employ  such  petty  officers,  seamen,  ordinary  seamen,  landsmen,  boys,  appoint  and  em-- 
firemen,  and  coal  heavers,  as  he  may  deem  necessary.  gcejS  EeameI1)  &<.. 

Sec.  3.  When  an  officer  of  the  regular  Navy  is  appointed  to  the  Pro-  Eankihthe  reg* 
visional  Navy,  such  appointment  shall  not  alter  or  affect  his  rank  or  uIar  Navy  nQt._a.iV 
position  in  the  regular  Navy.  SW^I 

Sec.  4.  All  commissioned  officers  of  the  regular  Navy  shall  be  ap-  visfonal  Navy. 
pointed  by  the  President,  by  and  with  the  advice  and  consent  of  the  Commissioned 
Senate,  whenever,  in  his  judgment,  the  public  service  requires  their  *™jy a»oM- 
appointment,  and  in  such  numbers  as  he  may  think  necessary,  to  the  ed  by  the  P^esi- 
following  ranks  and  grades,  viz  :  Admirals,  Vice-Admirals,  Re,ar»Adnii-  dent, 
rals,  Commodores,  and  to  such  other  ranks  and  grades  as  may  exist  in  Ranksand£rall<;3-. 
the  regular  Navy. 

Sec.  5.  All  questions  in  regard  to  the  assimilate^  rank  between  Qu-wtj&na.  m  rer 
officers  of  the  Provisional  Army  and  Provisional  Navy  arid,  between  officers  f»nk  ^dbyre^ 
of  the  Regular  Navy  and  Provisional  Navy  shall  he  fixed  by  regulation,  ulation. 
*  Sec.  6.  Officers  of  the  Provisional  Nayy  shall  be  paid  as  follows:  Pay;  of  officers  of 
Admirals,  the  same  as  is  now  fixed  by  law  for  Admirals  in  the  regular  the  Provisional. 
Navy ;  Vice-Admirals  and  Rear-Admirals  the  same  as  is  now  fixed  by  Nav?/- 
aw  for  flag  officers  in  the  regular  Navy ;  Commodores^  the  same  as.  is 


162  FIRST  CONGRESS.     Sess.  III.     Ch.  86,  87.     1863. 

now  fixed  by  law  for  captains  in  the  regular  Navy.     All  other  ranks, 
grades   and   persons  the   same   that   similar  ranks,  grades  and  persons 
receive  in  the  regular  Navy. 
Same  laws,  &c,      Sec.  7.  All  laws  and  regulations  for  the  government  of  the  regular 
to    apply   to   the  Nayy  shall  apply  to  the  provisional  Navy. 

Provisional    Navy  J  rr  J  *  J 

that  apply  to  the       APPROVED  May  1,  1863. 
regular  Navy.    ■ 


May  1,  1S63.       Chap.  LXXXVI. — An  Act  to  amend  An  Act  entitled  "  An  Act  to  better  provide  for  the 
Sick  and  Wounded  of  the  Army  in  Hospitals,"  approved  September  27,  1862. 


Commutation  flie  Congress  of  the  Confederate  States  of  America  do  enact,  That 
Sons'  of  soldiers  in  the  commutation  value  of  rations  of  sick  and  disabled  soldiers  of  the 
the  hospitals.         army  shall,  from  and  after  the  passage  of  this  act,  be  fixed  at  one  dollar 

Act  of  Ser.  27,  ana  twenty-five  cents  each,  instead  of  one  dollar,  as  provided  in  the  first 
1S62,  (ante,  p.  63,  section  of  the  above  recited  act,  and  that  the  provisions  of  this  act,  and 
ch.  17.)  and  this  the  above  recited  act,  approved  September  twenty-seventh,  one  thousand 
to  apply  to  all  sick  eight  hundred  and  sixty-two,  shall  be  so  construed  as  to  apply  to  all 
and  disabled  sol-  sick  and  disabled  soldiers  of  the  army,  whether  in  hospitals  or  other 
diers  m  hospitals  places,  used  in  canip  or  in  the  field  as  hospitals,  and  that  it  shall  be  the 
as  hospitals.03"36   duty  of  the  Surgeon  General,  under  the  direction  of  the  Secretaiy  of 

Surgeon  general  War,  to  prescribe  such  rules  and  regulations  in  his  department  as  will 

to  prescribe  rules  secure  to  all  sick  and  disabled  soldiers  the  benefit  of  the  provisions  of 

solders  "the  benefit  ^s  anc^  *'ne  act  to  which  this  is  an  amendment :  Provided,  That  twenty- 

of  this  act.  five  cents  for  each  ration  so  commuted  shall  not  be  drawn  or  appropriated 

until  the  Secretary  of  War  shall  deem  the  same  necessary  to  purchase 

suitable  supplies  for  the  use  of  the  sick  and  disabled  of  the  army. 

Pay  of  laun-      gEC_  2.  That  the  pay  to  be  hereafter  allowed  to  all  laundresses  in 
hospitals  or  other  places,  in  the  service  of  the  Confederate  States,  shall 

Rations  and  he  twenty-five  dollars  per  month,  with  .rations  and  quarters,  instead  of 
quarters.  the  pay  now  allowed  by  law. 

Surgeon  General      Sec.  3.  That  in  addition  to  the  hospitals  now  established,  it  shall  be 

may  establish  oth-  the  duty  of  the  Surgeon  General  to  establish,  at  convenient  and  suitable 

venient'  points°on  P°in*s  *  location  on  the  different  railroad  routes,  sueh  other  hospitals 

railroad  routes.      as  may  be  necessary  to  furnish  quarters  and  rations  to  sick  and  disabled 

soldiers  who  may  be  permitted  to  return  home  on  furlough,  or  after  an 

To  be  designated  honorable  discharge  from  the  military  service,  and  the  hospitals  so  estab- 
as  way  hospitals.  ]ished  shall  be  known  and  designated  as  way  hospitals,  and  shall  be 
and  under  what  furnished  with  suitable  bedding  and  provisions,  and  in  every  respect  be 
rules.  under  the  same  rules  and  regulations  of  other  hospitals. 

Approved  May  1, 1863. 


May  1,  1S63.       Chap.  LXXXVII. — An  Act  to  authorize  the  President  to  appoint  officers  in  the  Nitre 
"    *  Bureau  and  in  the  Engineer  Troops  during  the  recess  of  the  Senate. 

riz^toa^dnfof  The  ConVress  °f  tlle  Confederate  States  of  America  do  enact,  That 
fleers  in  the  "Nitre  the  President  be,  and  he  is  hereby,  authorized  to  appoint  officers  in  the 
Bureau  and  in  the  Nitre  Bureau  and  in  the  Engineer  troops  during  the  recess  of  the  Senate, 
Engineer  troops  i0  be  confirmed  by  the  Senate  at  its  next  session,  and  the  commissions  of 
ofttiif  Senate.        the  officers  so  appointed  shall  expire  at  the  end  of  the  next  session  of 

"When    commis-  the  Senate,  unless  the  same  be  confirmed. 
clTtol*""     Approved  May  1, 1863. 


FIRST  CONGRESS.     Sess.  III.     Ch.  83,  89,  90.     1863.  163 

Chap.  LXXXVIII.— An  Act  to  establish  the  Flag  of  the  Confederate  States.  May  1,  1S63.   . 

The  Congress  of  the  Confederate  States  of  America  do  enact,  That  Fla?  °f  the  C'  s- 
the  flag  of  the  Confederate  States  shall  be  as  follows :  the  field  to  be  es  a 
white,  the  length  doubfe  the  width  of  the  flag,  with  the  union,  (now 
used  as  the  battle  flag,)  to  be  a  square  of  two  thirds  the  width  of  the 
flag, having  the  ground  red;  thereon  a  broad  saltier  of  blue, bordered  with 
white,  and  emblazoned  with  white  mullets  or  five  pointed  stars,  corres- 
ponding in  number  to  that  of  the  Confederate  States. 

Approved  May  1,  1863. 


Chap.  LXXXIX. — An  A&t  to  provide  for  the  Payment  of  the  Interest  on  tlic  Removal       May  1,  1SC3. 
and  Subsistence  Fund  due  the  Cherokee  Iadictns  in  North  Carolina.  ■ 


The   Congress  of  the    Confederate   States  of  America  do  enact,  That     Payment  of  in- 
the  Secretary  of  the  Treasury  cause  to  be  paid  to  those  of  the  North  ***??* t0  ^%fr% 

-,..,,,•'_,.  *      ,.    .  ,    r  .  Indiana    in   JNur.il 

<Jarohna  Cherokee  Indians,  now  living,  embraced  in  the  roll  ot  John  C.  Carolina. 
Mullay,  or  the  legal  representatives  of  such  of  them  as  have  died  since 
their  enrollment,  the  interest  annually  due  upon  the  sum  of  fifty-three 
dollars  and  thirty-three  cents  respectively  per  capita,  from  the  twenty- 
third  day  of  May,  one  thousand  eight  hundred  and  sixty,  and  annually 
thereafter  at  the  rate  aforesaid,  until  the  said  Indians  shall  remove  to 
the  Indian  territory,  or  shall  be  allowed  to  remain  permanently  in  the 
State  of  North  Carolina  by  sua.  appropriate  act  of  the  said  State. 

Appkoved  May  1,  1863. 


Chap.  XC. — Am  Act  to  eelabihh  certain  Post  Jtoates  therein  named.  May  1,  18G3. 


TJie  Congress  of  the  Confederate  States  of  America  do  enact,  That  Certain  pes:- 
the  following  named  past  routes  be  and  the  same  are  hereby  established  rou«s  established, 
to  wit  : 

In  the  State  of  North  Carolina. — From  Hamilton,  in  Morton  county,  In  North  Caro- 
to  Tarboro',  in  Edgecombe  county.  !ina- 

From  South  Fork  post-office  in  Ashe  county,  by  Laurel  Spring,  en  the 
north  side  of  Peach  Bottom  Mountain,  to  Andrew  Carson's,  and  return- 
ing on  the  south  side  of  said  mountain  to  said  South  Fork  post-office. 

From  Taylorsville,  in  Alexander  county,  by  way  of  W.  W.  Stafford's 
and  Henry  Payne's,  to  Sulphur  Spring,  and  thence  to  Love-lady  post- 
office. 

From  FWers'  Sulphur  Spring,  in  Caldwell  county,  to  Hickory 
Station,  in  Catawba  county. 

From  Raleigh,  by  J.  W.  Perry's  store,  to  Nashville. 

From  Battleboro',  by  way  of  Hilliardstown,  to  Bansom's  Bridge. 

From  Old  Hundred  depot,  on  the  Wilmington,  Charlotte  and  Ruther- 
ford railroad,  in  Richmond  county,  by  Rockingham,  Wadesboro',  Lanes- 
boro'  and  Monroe,  to  Charlotte,  and  from  Why  Not  post-office,  in  Ran- 
dolph county,  to  Troy,  in  Montgomery  county. 

From  Eagle  Boek,  by  way  of  Kinchen  Bailey's,  to  Wilson. 

From  Battleboro',  ia  Edgeeombe  county,  to  William  Moore's,  in  Nash 
county. 

From  Webster,  by  way  of  East  Laport£e],  Cashier's' Valley,  Tunnel  Hill, 
to  Walhat[l]la,  in  South  Carolina. 


164 


FIRST  CONGRESS.     Sess.  III.     Ch.    90,  91.     1863. 


From  Gilopolis,  in  Robison   county,  by  Cowper  Hill,  to  Queensdale, 
thence  by  James  Q.  McRay,  to  be  called   Stewartsville,  in  Richmond 
county,  back  by  Cowper  Bill, 
la  Georgia.  In  the  State  of  Georgia. — From  Atlanta,  crossing  at  Howell  and 

Green's  ferry,  by  way  of  Salt  Springs,  Dark  Corner,  Villa  Rica,  to  Car- 
rollton. 

From  Cave  Springs,  in  Floyd  county,  to  Cedar  Town,  in  Polk  county. 

From  Hiwassee,  in  Lowndes  county,  to  Clayton,  in  Rabun  county. 

From  Athens,  by  way  of  Planter's  Stand,  Fort  Gaines,  to  Comersville. 

From  Marietta,  by  Gumming,  Dawsonsville.  to  Dahlonega. 

From  Quitman,  in  Brooks  county,  by  Flat  Ford,  on  the  Ancello  River, 
to  Monticello,  in  the  State  of  Florida.  » 

From  Archer,  in  the  State  of  Florida,  by  Cow  House,  Black  Dirt, 
Crystal  River;  and  Homassassas,  to  Bayport,  and  from  Waldo  to  Mi- 
canopy,  in  the  county  of  Alachua  in  the  same  State. 

From  Isabella,  in  "Worth  county,  Georgia,  by  Deerland  post-office,  Ti 
Ti  post-office,  in  Colquett  county,  to  Nashville,  in  Brown  county. 

From  Bengal,  in  Bullock  county,  Georgia,  by  the  way  of  William 
Deloach's  Mills,  in  Bullock  county,  thence  to  Benjamin  Brenton's  Mills, 
in  Patnall  county,  and  thence  to  Reidsville,  in  said  county  of  Patnall. 
In  Virginia.  I"1  the  State  of  Virginia. — From  Howardsville,  in  Albemarle  county, 

to  Rockfish  Depot,  on  the  Orange  and  Alexandria  Railroad,  in  Nelson 
county. 

From  Burkeville  by  Jeffrey's  Store,  Hungary  Town,  Gary's  Store,  to 
Lunenburg  Court  House. 

From  Rufus  Williams'  Store,  in  the  county  of  Smyth,  to  Bridle  Creek, 
in  the  county  of  Grayson. 

From  Wytheville  to  Independence,  Grayson  county. 

From  Maryville,  in  Blunt  county,  Tennessee,  to  Chelhowee. 

From  Whittle's  Mill  to  Mount  Hope,  in  Mecklenburg  county,  Vir- 
ginia. 

From  Moore's  Bridge,  in  Tuscaloosa  county,  in  the  State  of  Alabama, 
to  Pilgrim's  Rest,  in  Fayette  county  in  the  same  State. 

Approved  May  1, 1863. 


Kay  1, 1S63.       Chap.  XCI.- 


■An  Aet  to  proi-icfe   for  holding    elections  for  Representatives  in  the  Con- 
gress of  tke  Confederate  States  in  the  State  of  Tennessee. 


Election  in  Ten- 
nessee for  Repre- 
sentees in  the 
Congress  of  the  C. 
£.  to  be  by  general 
ticket. 

Governor  t  o 
commission  the 
person  receiving 
the  greatest  num- 
ber of  votes. 

When  election 
to  be  held. 

By  what  officers 
and  at  what  places 


Eow  conducted. 


The  Congress  of  tke  Confederate  States  of  America  do\nact,  That, 
in  the  State  of  Tennessee,  elections  for  Representatives  in  the  Congress 
of  the  Confederate  States,  shall  be  by  general  ticket  for  said  State,  and 
each  voter  shall  be  entitled  to  vote  one  ticket,  containing  the  names  of 
one  person  for  each  Congressional  District  in  said  State;  and  the  persons 
receiving  the  greatest  number  of  votes  of  the  whole  vote  of  the  State, 
shall  be  commissioned  as  Representatives  by  the  Governor  of  said  State. 

Sec.  2.  Such  elections  shall  be  held  in  said  State,  on  the  first  Thurs- 
day in  August  next,  and  in  each  second  year  thereafter,  during  the  war. 

Sec.  3.  Such  elections  shall  be  so  held  by  the  officers,  authorities  or 
persons  appointed  or  provided  by  the  laws  of  said  State  for  the  purpose 
of  holding  such  elections,  and  at  the  places  provided  to  hold  elections 
for  members  of  the  most  numerous  branch  of  the  State  Legislature. 

Sec.  4.  Such  elections  shall  be  conducted  according  to  the  mode 
prescribed  by  the  laws  of  said  State,  except  so  far  as  the  same  are 
modified  by  this  act. 


FIRST  CONGRESS.     Sess.  III.     Ch.  91.     1863.  165 

Sec.  5.  In  such  elections,  every  citizen  of  the  Confederate  States    Who  admitted  to 
who  shall  be  qualified  to  vote  for  a  member  of  the  most  numerous  branch  L*^1"1  at  what 
of  the  State  Legislature  of  said  State,  shall  be  entitled  to  vote  at  the 
place  or  places  in  said  State  at  which  he  would  be  entitled  to  vote  in  an 
election  for  such  membef  of  such  Legislature. 

Sec.  6.  But  in  case  such  citizen  shall  be  in  the  military  service  of  the  When  citizens 
Confederate  States,  or  in  case  he  shall  be  driven  from  his  home,  by  the^l  be  ^owe*^ 
occupation  of  his  country  by  the  public  enemy,  or  by  the  movements  of  of  TOting  ;n  s'a;d 
his  troops,  or  in  case  the  elections  cannot  be  held  at  the  usual  places  of  State,  or  in  the 
holding  the  same,  by  reason  of  such  occupation  or  movements,  then  <=amps  of  the  army, 
such  citizen  shall  be  allowed  to  vote  at  any  place  of  voting  in  said  State, 
or  in  the  camps  of  the  army,  as  hereinafter  provided. 

Sec.  7.  Such  elections  for  Representatives  shall  be  held  in  the  camps    judges    and 
of  the  army  within  said  State,  as  follows  :  In  every  army  corps,  division  clerks  to  bo  ap- 
or  command,  the  Colonel  of  each  regiment,  or  other  officer_  in  command  Poin'e(?    *°    ?Pen 
thereof,  or  the  officer  in  command  of  any  less  body  on  detached  service, 
shall  appoint  two  judges  aud  three  clerks,  to  open  and  hold  such  elec- 
tion, who  shall  hold  the  same,  and  make  out  the  poll  books  and  returns,     Poli  books  and 
under  the  same  rules  and  regulations,  as  if  the  same  were  opened  and  returns. 
held  at  the  usual  places  of  holding  the  same  in  said  State,  and  shall 
allow  all  persons  entitled,  to  vote  therein. 

Sec.  8.  The  returns  of  such  elections  in  camps  shall  be  forwarded  by  Forwar(jino-  o  f 
the  several  commanding  officers,  appointing  the  judges  and  clerks  as  returns  of  elections 
aforesaid,  to  the  highest  officer  in  grade,  and  the  senior  of  the  grade 
from  said  State  for  which  the  same  is  held  in  the  encampment  or  army  in 
which  the  same  is  held,  whose  duty  it  shall  be,  at  once,  to  forward  the 
same  to  the  Governor  of  the  State ;  or  the  same  may  be,  if  more  conve- 
nient, forwarded  by  such  commanding  officer  directly  to  the  Governor. 

Sec.  9.  In  case  the  exigencies  of  the  public  service  prevent  the  hold-    Elections  p  r  e- 
ing  of  the  elections  in  any  camp  under  this  Act,  at  the  time  provided  vented  by  pubiu- 
by  law,  the  same  may  be  held  at  any  time  within  ten  days  after  the  pre- toTKoheM- 
venting  cause  may  cease  :  the  time  for  holding  the  same  to  be  fixed  by 
the  officer  authorized  to  appoint  the  judges  and  clerks. 

Sec.  10.  Such  officer  shall  be  authorized  to  administer  the  proper    Oaths  of  judges 

oaths  to  the  judges  and  clerks,  or  they  may  administer  the  same  to  each  and    clerks,    b  y 
,i  whom  administer- 

Sec.  11.  Every  person  concerned  in  holding  such  election  shall  take     Nature  0f  oaths. 
an  oath  to  support  the  Constitution  of  the  Confederate  States,  and  to  ' 
discharge  his  duty  in  holding  such  election  faithfully  and  impartially. 

Appkoved  May  1,  1863. 


166  FIRST  CONGRESS.     Sess.  III.     Res.  1,  2.     1863. 


RESOLUTIONS. 


Feb.  25   1863.      [No.  1.] — Joint  Resolution  of  thanks   to   Major  General  J.  Bankhead  Magruder,  and 
.  officers  and  men  of  his  command,  at  Galveston,  Texas. 


Thanks  of  Con-  Resolved  by  the  Congress  of  the  Confederate  States  of  America,  That 
gross  to  Major  the  hold,  intrepid  and  gallant  conduct  of  Major  General  J.  Bankhead 
head  Maeruder]  Magruder,  Colonel  Thomas  Green,  Major  Leon  Smith  and  other  officers, 
and  the  officers  and  of  the  Texan  Rangers  and  soldiers  engaged  in  the  attack  on,  and 
and  men  of  hisv;ct0ry  achieved  over,  the  land  and  naval  forces  of  the  enemy  at  Gal- 
veston, on  the  first  of  January,  1863,  eminently  entitle  them  to,  the 
thanks  of  Congress  and  the  country. 

2.  Resolved,  That  this  brilliant  achievement,  resulting,  under  the 
Providence  of  God,  in  the  capture  of  the  war  steamer  "  Harriet  Lane," 
and  the  defeat  and  ignominious  flight  of  the  hostile  fleet  from  the  har- 
bor, the  re-capture  of  the  city  and  the  raising  of  the  blockade  of  the 
port  of  Galveston,  signally  evinces  that  superior  force  may  be  overcome 
by  skillful  conception  and  daring  courage. 
Secretary  of     3.  Resolved,  That  the  foregoing  resolutions  be  communicated  by  the 

War  to  communi- Secretary  of  War  to  Major  General  Magruder,  and  by  him  to  his  com- 

cate    this    resolu-    , -,      •'  j  a  j 

tion.  mand- 

Approved  February  25,  1863. 


April  4,  1S63.  [No.  2.] — Joint  resolution  relating  to  the  production  of  provisions. 


Preamble.  "Whereas,  A  strong  impression  prevails  through  the  country  that  the 

war  now  being  waged  against  the  people  of  the  Confederate  States  may 
terminate  during  the  present  year;  and  whereas,  this  impression  is  lead- 
ing many  patriotic  citizens  to  engage  largely  in  the  production  of  cotton 
and  tobacco,  which  they  would  not  otherwise  do ;  and  whereas,  in  the 
opinion  of  Congress,  it  is  of  the  utmost  importance,  not  only  with  a  view 
to  the  proper  subsistence  of  our  armies,  but  for  the  interest  and  wel- 
fare of  all  the  people  that  the  agricultural  labor  of  the  country  should 
be  employed  chiefly  in  the  production  of  a  supply  of  food  to  meet 
every  contingency ;  Therefore, 
Production     o  f      Resolved  by  the  Congress  of  the  Confederate  States  of  America,  That 
articles  of  food  re-  ft  js  the  deliberate  judgment  of  Congress  that  the  people  of  these  States, 
Con^Tes".   °       ?  while  hoping  for  peace,  should  look  to  prolonged  war  as  the  only  condi- 
tion proffered  by  the  enemy  short  of  subjugation ;  that  every  prepara- 
tion necessary  to  encounter  such  a  war  should  be  persisted  iD ;  and  that 
the  amplest  supply  of  provisions  for  armies  and   people  should  be  the 
first   object  of  all   agriculturalists;  wherefore,  it   is   earnestly  recom- 
mended that  the  people  instead  of  planting  cotton  and  tobacco,  shall 
direct  their  agricultural  labor  mainly  to  the  production  of  such  crops  as 
will  ensure  a  sufficiency  of  food  for  all  classes  and  for  every  emergency, 
thereby  with  true  patriotism,  subordinating  the  hope  of  gain  to  the 
certain  good  of  the  country. 


FIRST  CONGRESS.     Sess.  III.     Res.  3, 4, 5.     1863.  167 

Sec.  2.  That  the  President  is  hereby  requested  to  issue  a  proclama-  ^to'^- 
tion  to  the  people  of  these  States  urging  upon  them  the  necessity  of  ^ooiamatton^g- 
guarding  against  the  great  perils  of  a  short  crop  of  provisions  and  jng  the  people  to 
setting  forth  such  reasons  therefor  as  his  judgment  may  dictate.  gnard   against    a 

Approved  April  4,  1863. 


[No.  3.] — Joint  resolution  authorizing   the  Postmaster   General  to   extend  the  time  for     April  11,  1863. 
receiving  bids  for  transportation  of  the  mails  in  the  States  therein  named.  - ' 

Resolved  by  the  Congress  of  the  Confederate  States  of  America,  That  ^^^rLd^o 
the  Postmaster  General  he,  and  he  is  hereby,  authorized  to  extend  thj^extendtiaSefor 
time  for  receiving  and  opening  bids  for  the  transportation  of  the  mails  receiving  bids  for 
in  the  States  of  Virginia,  North  Carolina,  South  Carolina,  Georgia  and  t'ansp?,rt?"°°  t  °J 
Florida,  until  the  first  day  of  May  next.  States. 

Approved  April  11,  1863. 


[No. 4.]-  -Joint  resolution  to  establish  a  Seal  fur  the  Confederate  States.  April  30,  18G3. 


Resolved  by  the  Congress  of  the  Confederate  States  of  America,  That  ^^""[^I 
the  seal  of  the  Confederate  States  shall  consist  of  a  device  representing^^  a  es  es  a)~ 
an  equestrian  portrait  of  Washington  (after  the  statue  which  surmounts 
his  monument  in  the  capitol  square,  at  Kichmond,)  surrounded  with  a 
wreath  composed  of  the  principal  agricultural  products  of  the  Con- 
federacy, (cotton,  tobacco,  sugar  cane,  corn,  wheat  and  rice,)  and  having 
around  its  margin  the  words :  "  The  Confederate  States  of  America, 
twenty-second  February,  eighteen  hundred  and  sixty-two,"  with  the 
following  motto :   "  Deo  vindice." 

Approved  April  30, 1863.  > 


[No.  5.] — Joint  resolution  on  the  subject  of  retaliation.  May  1,  1863. 


Resolved  by  the  Congress  of  the  Confederate  States  of  America,,  In  ffiCommifsatl° n  e  _ 
response  to  the  message  of  the  President,  transmitted  to  Congress  at  the  not  t0  be  (je_ 
commencement  of  the  present  session,  that,  in  the  opinion  of  Congress,  livered  to  State  au- 
the  commissioned  officers  of  the  enemy  ought  not  to  be  delivered  to  the thorities,  but  all 
authorities  of  the  respective  States  as  suggested  in  the  said  message,  JJ^'tL  the  Con- 
but  all  captives  taken  by  the  Confederate  forces  ought  to  be  dealt  with  federate  Govern- 
and  disposed  of  by  the  Confederate  Government.  ment. 

Sec.  2.  That,  in  the  judgment  of  Congress,  the  proclamations  of  the  Pre-    Proclamations  of 
sident  of  the  United  States  dated  respectively  September  twenty-second,  -p6  g  r^n dottier 
eighteen  hundred  and  sixty-two,  and  January  first,  eighteen  hundred  measures  of  that 
and  sixty-three,  and  the  other  measures  of  the  Government  of  the  Government    r  e  - 
United  States  and  of  its  authorities,  commanders  and  forces,  designed  5S^[B^a  -8  ™y 
or  tending  to  emancipate  slaves  in  the  Confederate  States,  or  to  abduct  be  repressed  by  re- 
such  slaves,  or  to  incite  them  to  insurrection,  or  to  employ  negroes  in  taliation. 
war  against  the  Confederate  States,  or  to  overthrow  the  institution  of 
African  slavery,  and  bring  on  a  servile  war  in  thes^  States,  would,  if 
successful,  produce  attrocious  consequences,  and  they  are  inconsistent 
with  the  spirit  of  those  usages  which  in  modern  warfare  prevail  among 


168  FIRST  CONGRESS.     Sess.  III.     Res.  6.       1863. 

A  civilized  nations ;  they  may,  therefore,  be  properly  and  lawfully  repressed 

by  retaliation. 

thorizod  to  rotali-      ^ec.  ^-  That  in  every  case,  wherein,  during  the  present  war,  any 

ate  for  every  vio-  violation  of  the  laws  or  usages  of  war  among  civilized  nations  shall  be, 

lation  of  the  laws  0r  has  been,  done  and  perpetrated  by  those  acting  under  the  authority 

on  tneagpart°of  The  °^  ^e  Government  of  the  United  States,  on  the  persons  or  property  of 

enemy.  citizens  of  the  Confederate  States,  or  of  those  under  the  protection  or 

in  the  land  or  naval  service  of  the  Confederate  States,  or  of  any  State 

of  the  Confederacy,  the  President  of  the  Confederate  States  is  hereby 

authorized   to   cause    full  and  ample  retaliation  to  be  made  for  every 

such  violation,  in  such  manner  and  to  such  extent  as  he  may  think 

proper. 

Commanding,      Sec.  4.  That  every  white  person,  being  a  commissioned  officer,  or 

^5anl!.lns  or    ■     actinsf  as  such,  who,  durine'  the  present  war,  shall  command  neeroes  or 

ing     negroes     in         .   °  '  *  .  ,       r*      r>   •*  o  -i-in 

arms  against  C.  S.  mulattoes  in  arms  against  the  Confederate  States,  or  who  shall  arm,  train, 

declared  to  be  in-  organize  or  prepare  negroes  or  mulattoes  for  military  service  against  the 

CurDSt'Ser        ln"  Confederate  States,  or  who  shall  voluntarily  aid  negroes  or  mulattoes  in 

any  military  enterprize,  attack,  or  conflict  in  such  service,  shall  be  deemed 

j,  ...    as  inciting  servile  insurrection,  and  shall,  if  captured,  be  put  to  death,  or 

be  otherwise  punished  at  the  discretion  of  the  court. 
Punishment  o  f     Sec.  5.  Every  person,  being  a  commissioned  officer,  or  acting  as  such 
commissioned  offi-  ln  the  service  of  the  enemy,  who  shall,  during  the  present  war,  excite, 
servile     insurrec?  attempt  to  excite,  or  cause  to  be  excited,  a  servile  insurrection,  or  who 
tion  or  rebellion,     shall  incite,  or  cause  to  be  incited,  a  slave  to  rebel,  shall,  if  captured,  be 
put  to  death,  or  be  otherwise  punished  at  the  discretion  of  the  court. 
Offenders  to  be      Sec.  6.  Every  person  charged  with  an  offence  punishable  under  the 
tried  before  a  niili- preceding  resolutions  shall,  during .  the  present  war,  be  tried  before  the 
ary  eour  .  military  court  attached  to  the  army  or  corps  by  the  troops  of  which  he 

shall  have  been  captured,  or  by  such  other  military  court  as  the  President 
may  direct,  and  in  such  manner  and  under  such  regulations  as  the  Presi- 
dent shall  prescribe,  and,  after  conviction,  the  President  may  commute 
commute    'u  ™Qy  tne  punishment  in  such  manner  and  on  such  terms  as  he  may  deem 
ment.  proper. 

Negroes  and  Sec  7.  All  negroes  and  mulattoes  who  shall  be  engaged  in  war,  or  be 
■u-ms  a-ainstTs"1  taken  in  arms  aSainst  tne  Confederate  States,  or  shall  give  aid  or  com- 
ic, to°be  deliver-  fort  *°  the  enemies  of  the  Confederate  States,  shall,  when  captured  in 
ed  to  the  authori-  the  Confederate  States,  be  delivered  to  the  authorities  of  the  State  or 
ties  of  the  State  or  gtates  in  which  they  shall  be  captured,  to  be  dealt  with  according  to  the 
captured;  how  to  present  or  future  laws  of  such  State  or  States, 
be  dealt  with.  Approved  May  1,  1863. 


■May  1,  lbbS,       ["So,  6.] — Joint  resolution  to  provide  for  the  payment  of  certain  accounts  of  the  Acting 

Quartermaster  and  other  queers  of  the  Indian  Troops, 

Quartermaster      Eesolved   by  the    Congress  of  the    Confederate    States   of  America, 
General  authorized  m,  .,        „  *  /-,  i  t  i  i  »i 

to  pay  certain  ac-  -fnat  the  Quartermaster  General  audit  and  pay  the  accounts  of  the 
counts  of  the  act-  Acting  Quartermaster  and  other  officers  of  the  Indian  troops,  for  camp 
™d  ^"'-^offic"*  uten  '  norse  equipments,  clothing,  ordnance, and  ordnance  stores  furn- 
of  Indian  troops,   ished  by  Jones  and  Thebo  and  R.  M.  Jones,  for  the  use  of  said  troops, 

upon  the  bills  of  particulars  herewith  filed,  amounting  to  eleven  thou- 
Proviso.  sand  two  hundred  and  sixteen  dollars  and  seventy-five  cents  :   Provided, 

That  said  accounts  have  been  examined  and  approved  by  Brigadier 

General  Albert  Pike. 

Approved  May  1,  1863. 


FIRST  CONGRESS.      Sess.  III.      Res."  7,  8,  9,  10.      1863.  169 

[No.  7.] — Joint  resolution  of  thanks  to  Brigadier  General  AT.  B.  Forrest  and  tlie  officers       May  1,  1863. 
and  men  under  his  command. 

Resolved  by  the  Congress  of  the  Confederate  States  of  America,  Thanks  o_f  Con- 
That  the  thanks  of  Congress  are  eminently  due,  and  are  hereby,  cordially  f^eraiN.K For- 
given to  Brigadier  General  N.  B.  Forrest,  and  the  officers  and  men  rest,  and  the  offi- 
under  his  command,  for  gallantry  and  successful  enterprize  during  the  cers  and  men  un- 
present  -war,  and  especially  for  the  daring  and  skill  exhibited  in  the  cap-  der  his  commanf  • 
ture  of  Murfreesboro',  on  the  13th  of  July  last,  and  in  subsequent  bril- 
liant achievements. 

Approved  May  1,  1863. 


[No.  8  ] — Joint  resolution  of  thanks  to  Major   Oscar  M.  Watkins  and  the  officers  and       jlay  1   1S63. 
men  under  his  command.  


Resolved  by  the  Congress  of  the  Confederate  States  of  America,  Thanks  of  Con- 
That  the  thanks  of  Congress  are  due,  and  are  hereby  tendered  to  Major  S™S5M°  ^^j"*" 
Oscar  M.  Watkins,  and  the  officers  and  men  under  his  command  for  the  anli  the  officers  and 
signal  victory  achieved  over  the  naval  forces  of  the  United  States,  at  men  under  h  i  s 
Sabine  Pass,  on  the  twenty-first  of  January,  eighteen  hundred  and  sixty-  command. 
three,  resulting  in  the  dispersion  of  the  blockading  squadron  of  the 
enemy,  and  the  capture  of  two  of  his  gunboats. 

Approved  May  1,  1863. 


[No.  9.] — Joint  resolution  of  thanks  to    General   G.    T.  Beauregard  and  the  officers  and 

men  of  his  command,  for  the  repulse  of  the  Ironclad  Fleet  of  the  enemy  from  the  harbor       May  1,  looa. 
of  Charleston,  on  the  7th  of  April,  1863. 

Resolved  by  the  Congress  of  the  Confederate  States  of  America,  Thanks  of  Con- 
That  the  thanks  of  Congress  are  eminently  due,  and  are  hereby  most  £rcs^  Bgau>e™jj 
cordially  tendered  to  General  G.  T.  Beauregard,  and  the  officers  and  a  n  &  the  officers 
men  of  his  command,  engaged  in  the  affair,  for  their  brilliant  and  and  men  of  his 
signal  defeat  of  the  ironclad  fleet  of  the  enemy,  in  the  harbor  0fcomm  ' 
Charleston,  on  the  seventh  of  April,  one  thousand  eight  hundred  and 
sixty-three; 

Resolved,  That  the  President  be*requested  to  communicate  this  reso-     President  to 
lution  to  General  Beauregard  and  his  command.  ™™"t0   tbis 

Approved  May  1,  1863. 


[No.  10.] — Joint  resolution  of  thanks  to   General  John   H.    Morgan,  officers  and  men  of       May-1    1863. 

his  command.  . 


Resolved  by  the  Congress  of  the  Confederate  States  of  America,  Thanks  of  Con- 
That  the  thanks  of  Congress'  are  due,  and  are  hereby,  tendered  to  f^*  *°  Motu! 
General  John  H.Morgan,  officers  and  men  of  his  command,  for  their  ar,d  the  officers  and 
varied,  heroic  and  invaluable  services  in  Tennessee  and  Kentucky  im-  men  of  his  com- 
mediately  preceding  the  battles  before  Murfreesboro',  services  which mand- 
have  conferred  upon  their  authors,  fame  as  enduring  as  the  rocords  of 
the  struggle  which  they  have  so  brilliantly  illustrated. 

Approved  May  1,  1863. 


170  FIRST  CONGRESS.     Sess.  III.    Res.  11,  12.     1863. 

May  1,  1S63.       [No.  11.] — Joint  resolution  of  thanks  to  General  Wheeler  and  the  officers  and  men  of  his 
: •  command. 


Thanks  erf  co.n"  Resolved,  That  the  thanks  of  CongTess  are  due,  and  are  hereby,  ten- 
Seneral  Wheeler  dered  to  Brigadier  General  Wheeler  and  the  officers  and  men  of  his 
and  the  officers  and  command,  for  his  daring  and  successful  attacks  upon  the  enemy's  gun- 
men of  his  com-  ^oats  and  transports  in  the  Cumberland  river. 

uiand. 

Approved  May  1, 1863. 


May  1,  1863.  [No.  12.] — A  joint  resolution  of  thanks  to  the  officers  and  soldiers  engaged  in  the  defence 
: — ■  of  Fort  McAllister,  Georgia. 

Thanks  of  Con-  The  Congress  of  the  Confederate  States  of  America  do  resolve, 
gross  to  the  officers  That  the  thanks  of  Congress  are  due,  and  are  hereby,  tendered  to  the 
"a»ed  in  the  de-  officers  and  soldiers  engaged  in  the  defence  of  Port  McAllister,  Georgia, 
t'oiice  of  Fort  Mc- on  the  first  of  February  and  third  of  March  last,  for  the  gallantry  and 
Allister.  endurance  with  which  they  successfully  resisted  the  attacks  of  the  iron- 

clad vessels  of  the  enemy. 
Secretary  of     Resolved  further,  That  the  foregoing  resolutions  be  communicated  by 
War  to  communi-  the  Secretary  of  War  to  the  General  commanding  the  Department  of 
Hon   thlS    r6S0lu"  South  Carolina,  Georgia,  and  Florida,  and  by  him  be  made  known  in  appro- 
priate General  Orders,  to  the  officers  and  troops  to  whom  they  are  ad- 
dressed. 
Approved,  May  1,  1863. 


INDEX 


TO   THE 


FOREGOING  PUBLIC  LAWS  AND  RESOLUTIONS 


OF   THE   CONFEDERATE    STATES. 


Absence, 

officers  or  soldiers  without  leave  to  receive 

no  pay, 

length  of,  to  be  stated  on  the  muster  and 

pay  rolls, 

deduction  of  pay  for, 

forfeitures  incurred  by  commanders  of  com- 
panies for  failure  to  note, 

officers  required  to  certify  absence  on  their 

pay  accounts, 

Accounts, 

to  be  kept  at  the  treasury  of  all  moneys 

received  for  taxes, 

certain  accounts  of  acting  quartermaster 
and  other  officers  of  Indian  troops  to  be 

paid,... 

Agents, 

compensation  of  route  and  special  agents 

of  the  post-office  department, 

Agricultural  Products, 

tax  on, 115, 

Alabama, 

amount  overpaid  on  account  of  the  war  tax 
of  1862  to  be  Ascertained  and  refunded,.. 

to  be  paid  for  the  steamer  Florida, 

Apotliecaries, 

tax  on, 

Appeals, 

from  erroneous  or  excessive  valuation  or 

enumerations 

district  collector  to  hear  and  determine  ap- 
peals,  

to  be  made  in  writing,  and  what  they  shall 

state, 

from  decision  of  the  Commissioner  of  Pat- 
ents to  state  the  grounds   of  appeal  in 

writing, 

commissioner  to  send  up  the  statement 

with  the  other  papers, 

Appointments, 

general  officers  not  authorized  to  apppint 
the  officers  ef  regiments  and  battalions 
provided  for  By  the  act  of  Oct.  11,  1862, 

eh.  39,  ?2 

of  officers  of  volunteer  navy, 

of  chief  constructor  of  the  navy, 

of  clerks  to  the  commandant  and  quarter- 
master of  the  marine  corps, , 


',  Appointments,  (continued.) 

,  5  preference  to  be  given  in  making,  to  certain 

I  clerkships  in  the  treasury  department,...  133 

\  of  military  storekeepers  of  ordnance, 161 

10g  ?  of  officers  in  the  regular  and   provisional 

\  navy, ]fll 

159  ?  of  officers  in  the  nitre  bureau  and  in  the  en- 

109  i  gineer  troops  during  recess  of  the  Senate,  162 

'/  of  commissioner  of  taxes, 140-141 

10g  <  of  State  and  district  collectors  and  assessors 

of  taxes 141,142 

of  disbursing  clerk  for  office  of  commissioner 

of  taxes,....' 152 

Appropriations, 

i  51  ?  to  meet  increase  of  pay  of  certain  officers 

and  employees  of  the  government, 93 

in  treasury  department, 93 

,,  in  war  department, 93 

l  #      in  post  office  department, 93 

i  in  navy  department, 93-94 

ins  S  ^or   *k®   support  of  the   government,  from 

I  Feb.  1  to  June  30,  1863, 94-97 

,,,  /  legislative, 94 

'>  members    and    delegates   of    the 

s  House, 94 

£  officers,  clerks,  Ac,  of  the  House,.    94 

y..i  contingent  expenses  of  the  House,     94 

11*  i  members  of  the  Senate, 94 

/  officers,  clerks, 'Ac,  of  the  Senate,     94 

11°  ?  contingent  expenses  of  the  Sen- 

t  ate, 94 

^  executive, 94 

!*5  i  president, 94 

J  Vice-president, 94 

1*5  ?  private  secretary  and  messenger  of 

/  the  president, 94 

14£  i  private  secretary  of  the  Vice-Pres- 

>  ident, 94 

>  contingent  and  telegraphic  expen- 
H"  s  ses  of  the  executive  office, 94 

£  treasury  department 94 

H"  J  secretary's  office, 94 

>  contingent  expenses, 95 

\  interest  on  public  debt, 95 

?  treasury  notes,  Ac, 95 

/  transfer  of  funds, 95 

110  4  war  department, 95 

HI  ]  secretary's  office, 95 

131  £  contingent  expenses, 95 

>t  quartermaster's  department, 95 

132 ->  pay  of  the  army, 95 


INDEX. 


Appropriations,  (continued.)                               •  ( 

transportation   of    troops,    stores,  ] 

purchase  of  horses,  lumber,  &c,  95  J 

horses  killed  in  battle, 95  I 

property  pressed  into  the  service,..  95  j 

sustenance  of  prisoners  of  war, 95  < 

bounty, 85  ' 

officers  on  duty  in  certain  offices,..  95  t 

subsistence  stores  and  commissary  ) 

property, 95  / 

ordnance  service  in  all  its  branches,  95  ) 

pig  and  rolled  iron, 95  j 

nitre, 95  J 

engineer  service,...,.. 95  j 

private  physicians, 95  i 

nurses  and  cooks,  95  s 

hospital  stewards, 96  I 

matrons, 96  j 

ward  masters, 96  < 

hospital  laundresses, 96  ( 

medical  and  hospital  supplies, 96  i 

military  hospitals, 96  } 

navy  department, 96  i 

secretary's  office, 96  ( 

incidental  and  contingent  expenses,  96  i 

pay  of  the  navy, 96"/ 

provisions  and  contingencies  in  the  ? 

paymaster's  department, 96  ' 

iron-clad  and  other  vessels, 96  ' 

ordnance  and  ordnance  stores, 96  ', 

nautical    instruments,  books  and  \ 

charts, 96  \ 

equipment  and  repair  of  vessels,..  96  ', 

fuel  for  steamers,  navy- yards  and  >t 

stations, 96  't 

contingent  enumerated, 96  ( 

surgeon's  necessaries, 96' 

marine  corps, 96  > 

state  department, 96  1 

secretary's  office, 96  j 

consuls  and  commercial  agents,...  96  ) 

commissioners  and  secretaries, 96  ' 

incidental  and  contingent  expenses  ' 

of  foreign  intercourse, 96  !< 

necessities  and  exigencies, 96  !j 

justice  department, 96  f 

attorney  general's  office, 96  > 

incidental  and  contingent  expenses,  96  I 

superintendent  of  public  printing,  j 

clerk  and  messenger, 96  J 

post-office  department, 97  >, 

office  of  Postmaster  General, 97  !. 

incidental  and  contingent  expen-  ' 

ses, 97  / 

miscellaneous, 97  ( 

rent   of    executive  buildings    and  / 

President's  house, 97  J 

telegraph  lines,... 97  / 

Arizona  territory, 96-97  / 

printing,  <fcc,  for  the  several  exe  ) 

cutive  departments, 97  / 

paper   for   the   executive   depart-  i 

ments,.., «., 97  j 

judges,  attorneys  and  marshals  and  ] 

expenses  of  courts,... 97  j 

commissioners  under  sequestration  '. 

act,  clerk  hire,  &c, 97  j 

officers   and  soldiers   of  the  Mis-  ' 

souri  State  tiuard, Ill  \ 

for  the   support  of  the  government,    from  j 

July  I,  to  Dec.  31,  1863, 136-140  i 

legislative, 136  / 

pay   and   mileage  of  members  of  '/ 

the  House, 136  ! 

officers,  clerks,  &c,  of  the  House,  136  ' 


•roprialiont,  (continued.) 

contingent  expenses  of  the  House,  136 
pay  and  mileage  of  members  of  the 

Senate, 137 

contingent  expenses  of  the  Senate,  137 
officers,  clerks,  *tc,  of  the  Senate,  137 

executive 137 

president, 137 

vice-president, 137 

private  secretary  and  messenger  of 

the  President, 137 

private  secretary  of  the  Vice-Pres- 
ident,   137 

contingent  and  telegraphic  expen- 
ses   137 

treasury  department, 137 

secretary's  office, 137 

watchmen  and  laborers, 137 

incidental  and  contingent  expen- 
ses   137 

,  public  debt, 137 

treasury  notes,  Ac, 137 

transmission  of  funds, 137 

payment  of  principal  under  loan 

of  Aug.  19,  1861, 137 

for  clerk  for  detection  of  persons 
passing,    <fcc,    forged    treasury 

notes, 137 

expenses  incidental  to  such  detec- 
tion,   137 

officers,  Ac,  for  the  mints  and  in- 
dependent treasury, 137 

war  department, 137 

secretary's  office, 137 

river  defence  service 137 

incidental  expense-1, 137 

commissioner  andchief  clerk  ofln- 

dian  affairs,  &c., :.  137 

pay  of  the  army, 137 

transportation   of    troops,    stores, 
purchase     of     horses,    lumber, 

Ac, 137-13S 

horse?, 13S 

property  impressed  into  the  service,  138 

prisoners  of  war, 138 

officers  on  duty  in  certain  offices,..  138 
subsistence  stores  and  commissary 

property, 138 

ordnance  service, 13S 

iron, ! 13S 

nitre, 13S 

engineer  service, 13S 

private  physicians, 138 

nurses  and  cooks, 13S 

hospital  stewards, 13S 

matrons, 13S 

ward  masters, 138 

hospital    laundresses, 138 

medical  and  hospital  supplies, 13S 

military  hospitals, 13S 

Indian  affairs, 138 

treaty  stipulations, 13S 

incidental  expenses, 13S 

navy  department, 138 

secretary  s  office, 13S 

incidental  and  contingent  expen- 
ses,...'.   13S 

pay  of  the  navy, 13S 

provisions  and  contingencies, 138 

iron-clad  and  other  vessels, 138 

ordnance  and  ordnance  stores, 139 

equipment  and  repair  of  vessels,...  139 

sub-marine  batteries, 139 

fuel, . , 139 

contingent  enumerated,.... 139 


INDEX.  iii 

Appropriations,  (continued.)  >  Army,  (continued.) 

surgeon's  necessaries, 139  \  certain  North  Carolina  troops  to  be  paid 

marine  corps, 13s)  j              from  time  of  enlistment, 136 

state  department, 139  ',  transfer  of  persons  serving  in  the  army  to 

secretary's  office, 139  'f              the  navy, 153 

incidentalandcontingentexpenses,  139  i  Articles  of  War, 

commissioners  and  secretaries, 139  <;  articlo  XX  of  the,  prescribing  the  punish- 

commercial  agents, 139  f  ment  of  officers  and  soldiers  for  desertion, 

justice  department, 139/              amended, 106 

attorney  general's  office, 139  >  Assessments  of  Taxes, 

incidcntalandcontingentexpenses,  139  /          when  to  be  made, 115-120 

superintendent  of  public  printing,  ^     ,          how,  and  by  whom  to  be  made, H2-143 

clerk,  &c 139,  appeal  from  erroneous  or  excessive  assess- 

post-offico  department, 139'              monts, 145 

postmaster  general's  office, 139  ',          collector  to  hear  and  determine  appeal, 145 

incidental  expenses, 139  {  what  question  shall  be  determined  on  ap- 

telegraph  lines, 139  J              peal, 145 

miscellaneous, 139  j  appeals  to  be  in  writing,  and  what  they 

Arizona  territory, 139  J              shall  state, 145 

printing,  &c,  of  executive  depart-  (  Assessors  of  Taxes, 

ments, 139  j          appointment  of, 142 

paper  for  same, 139  J          oath  of  office, a 142 

judges,  attorneys,  Ac,  in  Indian  J  certificate  of  oath  to  be  given  to  collector,  142 

territories, '. 139  ;          penalty  for  failure  to  take  oath, 142 

rent  of  executive  buildings    and  i  penalty  for'failurc  to  perform  duties  of  his 

president's  house, 139  S              office, 144 

further  appropriations  for  the  support  of  the  allowance  to,  where  tax-payer  renders  false 

of  the  government, 139-140  ]  statement  of  income  and  profits, 122 

war  department, 139  J  may  agree  with  tax  payers  upon  assessment 

contingent  expenses  of  the  army,.  139  J              ot-  OI.ops  an(i  va[ue  0f  tno  tithes, 123 

additional  clerks, .• 140  '  to  transfer  estimates  of  articles  due  as  a  tax 

contingent  expenses  of  the  adju-  J              in  kind  to  post  quartermasters, 124 

tant    and     inspector     general's  if  to  deliver  estimates  of  incomes  and  state- 
office 140  j  ments  of  taxes  to  the  collector  and  take 

engineer  service 140  j              his  receipt, 125 

Indian  service, 140,  when   they  may  enter  premises  and  make 

hospital  clothing, 140  ,  lists  of  articles  liable  to  taxation,.143-144-150 

alcoholic  stimulants, 140,          compensation, 152 

medical  and  hospital  supplies, 140  fol.  twther  duties  of,  see  laxes. 

ordnance  service, 140  ;  Attorney  General, 

miscellaneous....... _. 140  required  to  granta  certificate  of  autentioa- 

salanes  ot  officers,  <fcc,  in  collect-  .    tioQ  to  editions  of  the  [aws  b         jnters 

ing  the  taxes, 140                 and       blish       *  J 110 

State  ot  Louisiana,  excess  of  war  >  AUorney^  r 

fund^'g^rtVeasurv'notes';.::::.'::::.'  i« \  feef''or  d,™wins  indicrfnents  °r  crim!nai  in-  „. 

£          °  „       .,,.  .  %           '   n      ,,  /              formations,. 127 

fire  proof  vaults  and  rooms  for  the  >  ,.  .  .  ,    ,.      '            ...,    ,  .    „         '    ,,.  ,     , 

.     „q  140  ''  district  attorneys  entitled  to  fees  established 

„    •*'"? V'*Ic y'"T>'"i.'  f  by  the  laws  in  force  prior  to  the  act  of 

rents,  &o    of  post-office  for  Rich-  ,               '                        i> ■ 

mond  City, 140  ^  .              *          '     ,.         e  3.  .,  ,     " 

.    ,          m                         •"  >  -        maximum  compensation  of  district  attor- 

Artzona  Jerntory,                                                 ,  >  r 

•?*  -i (  riflvs 


appropriations  for,....: 96-139  ; 


neys, 133 

to  make  return  of  fees  and  pay  excess 

Army      bee  Engineer  2 r oops  into  the  treasury, .. 133 

officers  or  privates  in,  elected  or  appointed  /  ^ax  on  -^jg 

to  certain  civil  offices,  to  be  discharged  <  Auctioneers 

from  service, 105  S  ,  '  j.* 

minors  allowed  to  hold  commissions  in  the,  108  -t  ' 

officers  and  soldiers  absent  without  leave  to  ? 

receive  no  pay, 109  /  '  J>. 

length  of  absence  to  be  stated  on  the  mus-  i  t>   i  ™« 

ter  and  payrolls, 109/  '  -...g 

deduction  of  pay  for  absence, 109  l?  j,     ,  ' 

forfeiture  incurred  by  commanders  of  com-  !>  *  _lfi 

.     panics  for  failure  to  note  such  absence,...  109  £  „     tax  0XVJ"" ',"X"m'"' 

what  facts  officers  are  required  to  certify  on  J  Beauregard,  general  G.  ?., 


their  pay  accounts, 109  £ 


thanks  of  Congress  to,  and  to  the  officers 


officers  of  regiments  and  battalions  under  ',  „.„.    and  men  ot  his  command, 169 

the  act  of  Oct.  11, 1802,  ch.  39,  I  2,  to  bo         '  Billiard  Rooms, 

elected, 110-111  ',  tax  on, 118 

commutation  for  clothing  allowed  the  mili-          i  Blockade, 
tia  in   the   service   of   the    Confederate         >         employment  of  pilots  on  vessels  running 
States............. 131  \  the, 105 

officers,  non-commissioned  officers  and  pri-          I  Bonds, 
vates  not  legally  mustered  into  the  ser-         i         quartermaster's  may  be  required  to  give 
vice  to  receive  their  pay, 136  ;  new  bond, 134 


3V 


INDEX. 


Bonds,  (continued.) 

of  military  storekeepers  of  ordnance, 161 

of  State  collectors  of  taxes, 141  \ 

of  district  collectors  of  taxes, 141  ' 

where  to  be  filed, ^*  S 

remedy  on  official  bond  of  collector  in  case  i 

of  default  of  deputy, , , 150  ' 

bond  of  deputy  to  be  available  to  heirs,  &c, 

of  collector  in  case  of  deputy's  default,..  150  S 
all  bonds  executed  under  £he  tax   act  of 
May  1,  1863,  made  payable  to  the  Con-  ', 

federate  States, -, 153  f, 

of  disbursing  clerk  for  office  of  commis- 
sioner of  taxes, * 152  l, 

Bowling  Alleys, 

tax  on, US  j 

Brewersl  .  ' 

tax  on, , , 117  { 

Brokers, 

tax  on, „ •... 118; 

Brunswick  and  Albany  Railroad  Company, 

*     provision  for  the  relief  of, 107  ;i 

acceptance  of*relief  held  as  relinquishment  X 

of    claim    of,    against    the    Confederate 
States  for  compensation  for  the  use  of  \ 

their  railroad, , .., 108  ? 

Busi7iess,  I 

registration  of,  in  order  to  its  taxation, 115  ? 

within  what  time  to  be  made, , 115  ? 

Bpecifio  tax  to  be  paid  at  timo  of  registry...  116  i 

when  new  registry  required, 116  £ 

Butchers,  i 

tax  on, , ,..  118  ;, 

G.  \ 

Cattle  Brokers, 

tax  on,.....! ,, 118  £ 

Cherokee  Indians, 

payment  of  interest  to,  in  North   Carolina,  lt>3  ,' 
Circus, 

tax  on, IIS  : 

Clerks, 

appointment  of,  to  sign  bonds  and  certifi-  X 

cates  of  stock, , 137  \ 

compensation, 97  j 

who  may  be  employed  as,  by  quartermas- 
ters and  commissaries, 114-115  ? 

increase  of  pay  to  soldiers  detailed  to  per-  ? 

form  duties  of,..,., .,.  12T  \ 

principal  clerks  of  the  war  tax,  treasury  \ 

notes  and  coupon  bureaux  raised  to  the  X 

grade  of  chief  clerks, „ 135  X 

salaries  and  duties, „ 135$ 

additional  clerks  authorized  in  the  war  tax  i 

and  produce  loan  offices,  and  in  the  trea-  > 

sury  note  and  coupon  departments, 135  I 

salaries  of   clerks  at  Columbia  to  be  the 

same  as  those  at  Richmond, 135  j 

in  appointment  of  certain  clerks,  preference     -    I 
to  be  given  to  males  not  liable  to  military  \ 
duty,  and  to  females  whose  labor  is  ne- 
cessary for  their  support, 135  f 

board  of  examiners  for  hospitals  to  keep  a  S 

clerk, • 153  j 

his  duties - 153  < 

allowed  commissioner  of  taxes, 141  ' 

disbursing  clerk  for  his  office, 152  ; 

Clothing, 

commutation  for,  allowed  the  militia  in  the 

service  of  the  Confederate  States, 131  \ 

claims  for  commutation  to  be  settled  by  se-  \ 

cond  auditor,  with  the  approval  of  the  j 

comptroller, 131  ' 


Clothing,  (continued.) 

to  be  issued  to  enlisted  men  of  the  navy,.,,  132 
buying,  trading  or  speculating  in    by  cer- 
tain  officers  and  others  prohibited  and 

punished, „ 159 

Collection  Districts, 

sub-division  of  States  into;  how  regulated,  141 
Collectors  of  Taxes, 

State  and  district  collectors,  how  appointed,  141 

their  general  duties, 141 

bond, 141 

oath  of  office, 141 

district   collectors  may  appoint   deputies; 

authority  of  deputies,..-.., ™ 142 

may  revoke  appointment  of  deputies 

and  require  bonds,  &c, 142 

State  collectors  to  report  delinquent  district 

collectors, rt 149 

to  prosecute  for  recovery  of  taxes  and 

forfeitures, 150 

property  of,  bound  by  statutory  lien  for  mo- 
neys received,...,., , 147 

deputy  authorized  to  act  as  collector  in  case 

of  sickness,  death,  Ac,  of  the  collector,  150 
State   collectors  to  classify  details  of  tax,..  151 

compensation  of  State  collectors, 141 

of  district  collectors, ...  152 

of  deputy  district  collectors,  142 
as  to  particular  duties  of,  see  Taxes. 
Commissaries, 

not, to  employ  as  clerks  persons  liable  to 

military  service, . 114 

persons  may  be  detailed  from  the  ranks 

for  such  service,.,... 115 

office  of  regimental  commissary  abolished 
and  duties  devolved  on  regimental  quar- 
termaster,  134 

commissary  sergeant  may  be  detailed  and 
assigned  to  the  regimental  quartermaster,  134 

his  duties  and  pay, 134 

drawing  of  supplies  by  regimental  quarter- 
masters acting  as  commissaries, 134-1351 

sales  to  officers  by  brigade  commissaries,...  135 
commissaries  permanently  detaehed  from 
divisions,  «fcc,  to  cease  to  be  officers,  and 

names  dropped  from  the  rolls,... 135- 

names  of,  retained  and  dropped  from  the 
rolls  t,o  be  communicated  to  the  chiefs  of 

subsistence, 135 

Commissary  Department, 

appropriations  for, 95-1 3S 

prevention  of  fraud,  embezzlement,  trading 
or  speculation  on  the  part  of  officers  and 

others  in, 159-160 

penalty, 159-160 

civil  remedy  not  impaired, ,.,,.159-160 

Commissioner  of  Taxes, 

office  of,  created  in  the  treasury  depart- 
ment   140 

president  to  appoint, 14l>-141 

salary, 141 

duties, 141 

clerical  force  allowed  in  his  office, 141 

may  prescribe  regulations  tor  deposits  u& 

money  collected  for  taxes, .*. 149 

disbursing  clerk  for  his  office. 152 

authorized  to  establish  rules  and  regula- 
tions to  carry  into  effect  the  act  for  the 

assessment  and  collection  of  taxes, 152 

to  frame  instructions  as  to  details, 152 

may  .extend  time  allowed  for  performance 
of  duties  when  the  same' is  found  to  be 

insufficient, , 152 

to  extend  the  time  for  making  lists  and  re- 
turns in  certain  {States  and  localities, 152 


INDEX. 


tu  what  jail  commissioners  of  district  courts 

may  commit  or  remove  prisoners, 157 

Commission  Merchants, 

tax  on, 118 

Commutation, 

for  clothing  allowed  the  militia  in  the  ser- 
vice of  the  Confederate  States, ,.,..  131 

claims  for,  by  whom  to  be  settled, 131 

commutation  value  fixod  of  rations  of  sol- 
diers in  the  hospitals  or  places  used  as 
such, , * 162 

of  punishment  for  inciting  servile  insurrec- 
tion or  rebellion,... .,...-. Ib'S 

Compensation, 

of  clerks  to  sign  bonds  and  certificates  of 
stock, '. 97 

of  officers  and  enlisted  men  of  engineer 
troops, *....     99 

of  quartermaster  general, 99 

of  commissioners  apointed  to  fix  on  prices 
to  be  paid  for  property  impressed  for  the 
public  use, 103  I 

to  owners  of  property  impressed  or  taken  ( 

for  the  public  use, 102-104  > 

•of  register,  draughtsman,  and  an  additional  / 

clerk  in  the  navy  departmeat, *-.,....  105  ^ 

leave  of  absence  pay  allowed  certain  officers  ) 

of  the  navy  and  marine  corps  who  re-  ? 

signed  from  the  navy  and  marine  corps  ,> 

of"  the  United  States, 106  '> 

of  route  and  special  agents  of  the  post-office  \ 

department, 108  j 

officers  or  soldiers  absent  without  leave  to  j 

receive  no  pay, 109  \ 

deduction  of  pay  for  absence, 109  \ 

of  officers  and  crew  of  the  volunteer  navy,  112  \ 

for  destroying  vessels  in  the  United  States 
service  and  for  capturing  prisoners  on 
such  vessels,.., , 

of  officers  of  the  nitre  and  mining  bureau, 

increase  of  extra  pay  to  soldiers  detailed  to 
perform  the  duties  of  clerks, 

act  of  October  13,  1S62,  increasing  the  pay 

of  certain  officers  and  employees  in  the 

exocutive  and  legislative  departments,*. 

benefits  of   said   act  to  enure  to  the 

temporary  as  well  as  permanent  offi- 

cor's  and  emploj'ees, 130  ) 

'disbursing  clerks  of  the  departments  to  have  j 

the  additional  pay  allowed  by  the  act  of  ( 

May  16,  1861, k 130  I 

increase  of  pay  of  master's  mates  in  the  ? 

navy, 131  > 

of  chief  constructor  of  the  navy, 131  < 

•of  clerks  to  the  commandant  and  quarter-  t 

master  of  the  marine  corps, 132  J 

maximum  compensation  allowed  district  at-  i 

torneys, 133  \ 

salaries  of  clerks  of  certain  bureaux  in  tne  J 

treasury  department, 135  < 

salaries  of  clerks  at  Columbia  to  be  the  j 

same  as  those  at  Richmond, 135  I 

officers,  non-commissioned  officers  and  pri-  I 

vates  not  legally  mustered  into  the  ser-  < 

vice  to  receive  their  pay, 136  I 

certain  North   Carolina  troops -to  be  paid  / 

from  time  of  enlistment, 136  ; 

pay  of  non-commissioned  officers,  musicians  > 

and  privates  employed  or  detailed  on  de-  l 

tached  service,....* ... 155  > 

pay  and  allowances  of  military  storekeep-  £ 

ers  of  ordnance, .* 161  !} 

pay  of  officers  of  the  provisional  navy, 161  \ 

pay  of  laundresses  in  hospital?, 162  ■ 


\ 

113  / 

114 


127 


130  ; 


Compensation,  (continued.) 

of  commissioner  of  taxes 141 

of  State  and  district  collectors  of  taxes,141-152 

of  assessors  of  taxes, 152 

of  disbursing  clerk  for  the  office  of  commis- 
sioner of  taxes, 152 

Confectioners, 

tax  on,. 119 

Congress, 

for  regulations  for  holding  elections  for 
delegates  to,  from   Indian   nations,   see 

Elections,  and,*- , ..154-155 

election  of  members  of,  for  certain  districts 

of  the  State  of  Louisiana, 157-1-5S 

appropriations  for  members  and  officers  of 

the  two  houses  of, 94,  136-137 

for  contingent  expenses  of, 94,  136-137 

Conservators  of  the  Peace, 

may  commit  or  recognize  offenders  under 
the  act  of  May  1,  1863,  to  prevent  fraud 
in  the  quartermasters'  and  commissarys' 

departments, ;.';  ..... 160 

Copy-Rights, 

rights  secured  to  citizens  of  the  Confede- 
rate States  who  obtained  copy-rights  in 
books,  <fec,  under  the  laws  of  the  United 

States, 113 

rights  secured  to  such  citizens,  having  an 
interest  in  copy-rights  obtained  under  the 
laws  of  the  United  States,  owned  by  an 

alien  enemy, 114 

remedies  for  infringements  of  copy-right 
before  the  passage  of  the  act  of  April 

18,  1S63, 114 

Corporations, 

tax  on, 121 

Counterfeiting.     See  Forgery  and  Counterfeiting, 
Counterfeit  Treasury  Notes, 

provision  for  the  relief  of  the  treasurer  and 
other  officers  on  account  of  the  reoeipt  of,  160 
Courts, 

district  court  for  the  western  district  of 
Texas  to  be  held  at  Corpus  Christi.........  160 

Credits, 

certain  credits  not  to  be  valued  at  a  higher 

rate  than  Confederate  notes............. 153 

Crimes  and  Punishments, 

trial  and  punishment  of  officers  and  pri- 
vates for  violating  the  act  regulating  im- 
pressments,   104 

punishment  of  soldiers  by  whipping  pro- 
hibited   106 

articles  of  war  prescribing  the  punishment 
of   officers    and    soldiers  for  desertion, 

amended, ... 106 

for  punishment  for  forgery  and  counterfeit-  • 
ing,    see     Forgery    anrf    Counterfeiting, 

and, ;:..... ; 133-lS 

punishment  of  officers  and  others  for  viola- 
ting the  act  to  prevent  frauds,  <fce.,  in  the 
quartermaster  and  commissary  depart- 
ments,  „ ::: 159-160 

punishment  for  inciting  servile  insurrection 

or  rebellion, 168 

maybe  commuted, 168 

false  swearing  before  collectors  or  assessors 

of  taxes  deemed  perjury, 151 

how  punished, 151 

penalty  for  extortion  by  collectors  of  taxes,  150 
for  refusal,  by  tax  payer,  to  permit 
collectors  and  assessors  to  examiue 
'certain  property,.. 150 


VI 


INDEX. 


D. 


Dealers, 

tax  on  dealers  in  liquors, 116-117 

on  other  dealers, 117 

Deceased  Soldiers, 

act  of  Feb.  15,  1862,  providing  for  prompt 
settlement  of  claims  due  to  deceased  offi- 
cers and  soldiers  continued  in  force, 157 

Deeds, 

for  property  sold  under  judgments  of  the 
United  States  courts  to  be  made  by  the 
marshals  of  the   district  in  which   the 

judgments  were  rendered, Ill 

for   real  estate   sold   for  non-payment   of 

taxes, .'.149-150 

by  whom  to  be  made, 150 

Dentists, 

tax  on, 119 

Departments.     See  the  several  Heads. 

act  increasing  the  pay  of  certain  officers  in 
the  executive  and  legislative  departments 

continued  in  force, 130 

to  apply  to  temporary  as  well  as  per- 
manent officers  and  employees 130 

appropriations  for  printing,  binding   and 

ruling 97,  139 

for  purchase  of  paper, 97,  139 

Desertion.     See  Absence. 

article  of  war  prescribing,  the  punishment 

for,  amended, 106 

Detailed  Service, 

pay  of  non-commissioned  officers,  musicians 
and  privates  employed  on  detailed  or  de- 
tached service...... 155 

Discharges.    See  Furloughs  and  Discharges. 
Distillers, 

tax  on,.. 117 

Distress, 

for  taxes;  when,  how  and  by  whom  made,  146 

proceedings  in  case  of, 146 

when  distrained  property  is  not  divisible, 

how  collector  shall  proceed, 146 

in  case  distrained  property  is  insufficient  to 

pay  taxes, 146-147 

proceedings  by  distress  against  delinquent 

collector, 149 

real  estate  of  collector  and  sureties  liable 
to,  when  personal  effects  are  insufficient,  149 
District  Attorneys.     See  A  ttorneys. 
District   Collectors  of  Taxes.     See    Collectors  of 

Taxes. 
District  Courts, 

for  the  western  district  of  Texas  to  be  held 

at  Corpus  Christi, 160 

Duties, 

machinery  for  the  manufacture  of  cotton  or 
#  wool,  or  for  carrying  on  the  mechanic 
arts,  admitted  free  of  duty, v 130 


E. 


Eating  Menses, 

tax  on, 117-118 

Elections, 

In  Indian  Nations, 
of  delegates  in  Indian  nations  to  Congress,  154 

when  election  to  be  heldj 154 

how  conducted, 154 

•      who  entitled  to  vote, 154 

citizens  in  the  military  service  may  vote  in 
the  camps,...., , 155 


Elections,  (continued.) 

time  and  place  of  opening  the  polls,.. 155 

returns,  to  whom  and  when  made, 155 

commanding  officers  of  regiments,  &c,  to 
appoint  judges  and  clerks  to  open  and 

hold  elections  in  camps, 155 

poll  books  and  returns,  how  made  out  and 

when  returns  to  be  made, , 155 

commanding  officers  to  forward  returns  of 
such  elections  to  the  governor  or  princi- 
pal chief, » 155 

governor  or  principal  chief  to  examine  re- 
turns and  give  certificates  of  election,....  155 

who  to  administer  oaths, 15^ 

nature  of  oath  required, 155 

In  Louisiana, 
of   members  of  Congress   for   districts   in 

Louisiana  occupied  by  the  enemy, 153 

time  and  place,   and  mode  of  conducting 

such  election,.....,......, 158 

In  Tennessee, 
for  representatives  in   Congress  to  be  by 

general  ticket, 164 

Governor  to  commission  the  persons  receiv- 
ing the  greatest  number  of  votes, 164 

when  election  to  be  held, ; 164 

by  what  officers  and  at  what  places,... 164 

how  conducted, 1*4 

who  admitted  to  vote  and  at  what  places,...  165 
when  citizens  shall  be  allowed  to  vote  at 
any  place  of  voting  in  the  State,  or  in 

the  camps  of  the  army, 165 

judges  and  clerks  to  be  appointed  to  open 

and  hold  elections........ 165 

poll  books  and  returns, 165 

forwarding  of  returns  of  elections, 165 

elections  in  camp  prevented  by  public  exi- 
gencies, when  to  brf  held, 165 

oaths  of  judges  and  clerks, 165 

Embezzlement , 

of  public  moneys  by  officers,  how  punished,  159 

Engineer  Department, 

appropriations  for, 95,  138, 140 

Engineers, 

title   of    certain    engineers    in    the    navy 

changed  to  chief  engineers, 106 

Engineer  Troops, 

companies  of,  to  be  organized, 98 

how  long  to  serve, 98 

of  what  persons  composed, 9S 

commissioned  officers, , 9S 

vacancies  in  companies,  how  filled, 98 

companies  organized  into  regiments, 98 

field  and  staff  officers, 98 

original  vacancies  in  regiments  filled  as  in 

companies, 9S-99 

sergeant-major  and  quartermaster  sergeant, 

how  selected, 99 

pontooniers, 99 

engineer  bureau  to  provide  the  number,  &c, 

of  wagons,  pontoons,  <fcc, 99 

certain  vacancies  filled  by  promotion  ac- 
cording to  seniority, 99 

monthly  pay  of  officers  and  enlisted  men,..     99 
mounted  engineer  troops  selected  from  the 

cavalry,  how  organized, 99 

President  authorized  to  make  appointments 
of  officers  in,  during  recess  of  Senate,...  162 
Evidence, 

board  of  naval  officers  may  take  evidence 
written  or   oral  of  the  value  of  armed 

vessels  sunk  or  destroyed, 132 

Examiners, 

board  of,  for  the  hospital*, 153 


INDEX. 


vn 


Examiners,  (continued.) 

their  duties, 153 

shall  keep  a  secretary  or  clerk, 153 

may  recommend  discharges, 154 

how  board  of,  constituted  when  there  are 

but  one  or  two  hospitals, 154 

Executive  Department, 

appropriations  for, 94,  137 

for.    contingent    and    telegraphic    ex- 
penses of  the  executive  office, 94,  137 

Exempts, 

contractors  and  drivers  of  post  coaches  and 
hacks  for  carrying  the  mails  exempted 
from  military  service, ; 107 

so  much  of  the  act  of  Oct.  11,  1862,  as  ex- 
empts from  military  service  one  person  as 
agent,  owner  or  overseer  on  certain  plan- 
tations of  twenty  negroes,  repealed, 158 

what  persons  exempted  for  the  police  and 
management  of  slaves  on  farms  or  plan- 
tations,   15S 

act  not  to  apply  to  farms  or  plantations  on 
which  the  negroes  have  been  placed  by 
division  from  other  farms,  &c,  since  Oct. 
11,1862$ 158 

owners  of  slaves  to  pay  into  the  treasury " 
$500  annually  for  every  overseer-exempt- 
ed,  •. 158 

President  authorized  to  exempt  other  per-  ■ 
sons  in  certain  districts,  &c, 158-159 

State  officers  exempted  whom  the  G-overnor 
of  any  State  may  claim  to  have  exempt- 
ed   159 

how  long  this  exemption  to  continue,..  159 
Express  Mails, 

postmaster  general  authorized  to  establish,  156 

deemed  post  routes 156 

rates  of  postage  on  "such  routes, 156 

Extortion, 

penalty  for,  by  collectors  of  taxes  and  their 
depnties, 150 

F. 

Fees, 

of   attorneys   for  drawing   indictments  or 

criminal  iuformations, 127 

district  attorneys  entitled  ts>  the  fees  estab- 
lished by  the  laws  in  force  prior  to  the 

act  of  March  10,  1861 133 

to  make  return  of  fees  and  pay  excess 

over  S5000  into  the  treasury, 133 

Fiduciaries, 

answerable  for  all  things  required  in  order 
to   assessment   of  property,    &o.,   under 

their  control,  and  the  taxes  thereon, 125 

indemnified  for  payment  of  taxes, 126 

Fines,  Forfeitures  and  Penalties, 

forfeiture  incurred  by  commanders  of  com- 
panies for  failure  to  note  absence  of  offi- 
cers and  soldiers  without  leave, 109 

forfeitures  to  owners,  Ac,  of  vessels  of  the 

volunteer  navy  making  captures, 112 

imposed  or  incurred  under  the  act  for  the 
assessment  and  collection  of  taxes,  how 

sued  for  and  recovered, 150-151 

penalty  for  extortion  by  collectors  of  taxes 

and  their  deputies, 150 

Flag  of  the  Confederate  States, 

established, '. 163 

Food, 

buying,  trading  or  speculating  in,  by  cer- 
tain officers  and  others  prohibited  and 
punished, , 159 


Food,  (continued  ) 

production  of  articles  of,  recommonded  by 
Congress, 166 

President  requested  to  issue  proclamation 
urging   the   people   to  guard  against  a 

short  crop, 167 

Forfeitures.    See  Fines,  Forfeitures  and  Penalties. 
Foreigners, 

tax  on  incomes  of, ..121 

Forger)/  and  Counterfeiting, 

of  seal  of  the  Confederate  States,  or  of  any 
department  thereof, 133 

of  office  papers  or  records,  bonds,  coupons 
or  other  papers, 133 

fraudiilently  fixing  impression  of  any  such 
counterfeit  or  genuine  seal, 133 

filling  up,  signing  or  altering  office  papers, 
records,  bond5,  coupons  or  other  papers,  134 

possessing  or  concealing,  Ac,  impression  or 
print  of  any  genuine  plate  or  engraving, 
stamp  or  die 134 

forging  assignment  or  endorsement,  or  sig- 
signature  to  any  such  paper 134 

or  passing,  uttering  or  publishing  any  such 
paper, 134 

imprisonment  and  fine  for  committing  any 
of  the  above  offences, 134 

act  to  apply  to  all  seals,  bonds  and  other 
papers,  whother  now  or  hereafter  author- 
ized by  law, 134 

repugnent  provisions  in  former  laws  repeal- 
ed, except  $  21  of  the  act  of  August  19, 
1861 ' 134 

offences  provided  for  in  former  acts  punish- 

ablo  according  to  said  acts, 134 

Forrest,  General  N.  B. 

thanks  of  Congress  to,  and  to  the  officers 

and  men  under  his  command, 169 

Fort  McAllister, 

thanks  of  Congress  to  the  officers  and  sol- 
diers engaged  in  the  defence  of. 170 

Fraud, 

in  the  quartermaster's  and  commissary's 
departments,  how  punished, 159-160 

civil  remedy  against  officers  and  their  sure- 
ties for  frauds,  peculations,  <£c,  not  im- 
paired,  159-160 

Fuel, 

appropriation  for,  for  steamers,  navy  yards 

and  stations, 96,  139 

Fugitives,  •  \ 

rewards  for  the  apprehension  of, 126 

Furloughs  and  Discharges, 

rules  under  which  soldiers  in  hospitals  en- 
titled to, ; : 153 

length  of  ftfrlough, 153 

no  regulation  or  passport  required  of  soldier 
other  than  his  furlough, 154 

board  of  examiners  of  hospitals  may  recom- 
mend discharges, 154 

when  approved,  soldier  entitled  to  dis- 
charge and  transportation, 154 

no  furlough  to  be  granted  where  the  life, 
&c.j  of  the  patient  would  be  endangered,  154 

G. 

Georgia, 

post  routes  established  in, 164 

Government,  ' 

appropriations  for  the  support  of,  from  Feb. 

1,  to  June  30, 1863,... 94-96 

for  the  support  of,  from  July  1,  to  Dec. 
31,1863, 136-140 


VUI 


INDEX. 


Grand  Juries, 

act  of  May  1, 1863,  to  prevent  fraud  in  the 
quartermaster's  and  commissary's  de- 
partments to  be  given  in  charge  to, 160 


H. 


Horses, 

appropriations  to  pay  for,   killed   in  bat- 
tle,   9,5.  138 

Hospitals, 

commutation  value  fixed  of  rations  of  sol- 
diers in,  or  places  used  as  hospitals, 162 

surgeon  general  may  establish  other  hospi- 
tals  at   convenient    points    on   railroad 
routes  to  be  designated  as  way  hospitals,  162 
how  furnished,  and  under  what  rules,  1G2 
sick  and  wounded  officers  allowed  hospital 

accommodations, 128 

surgeon  in  charge  to  state  the  account  and 

draw  the  amount, 128 

amount  drawn  deducted  from  the  officers' 

pay, 129 

board  of  examiners  for, 153 

their  duties, 153 

secretary  or  clerk  of  tbo  board, 153 

bis  duties, 153 

board  may  recommend  discharges, 154 

when  approved,  soldier  entitled  to 
discbarge  and  transportation,...  154 
how  board  constituted  when  there  are 

but  one  or  two  hospitals 154 

house  surgeon  in  hospitals  to  see  patients 

once  a  day, 154 

Hospital  Stewards, 

appropriations  for, .96,  138 

Hospital  Laundresses, 

appropriations  for, 96,  138 

Hotels, 

tax  on, 117 

House  of  Representatives, 

appropriations   for   members    and    officers 
of, 94,  137 


i 

Impressments,  > 

of  forage  or  other  property  authorized  when  \ 

necessary  for  the  army, 102  J 

value  thereof  to  be  determined  by  appraise-  j 

nient, 102  ? 

payment  to  owners  of  property  of  compen-  I 

sation  fixed  by  the  appraisers, 102  i 

certificate  to  be  given  by  officer  making  the  / 

impressment  to  the  owner, 102  / 

what  to  be  recited  in  the  certificate,...  102  / 
certificate   taken   as  evidence  for  the  f 

owner, 102  > 

when  payment  to  bo  made  by  disbursing  j 

officer, 102  J 

how  value  of  the  property  assessed  when 
appraisement  impracticable   at  time    of 

impressment, 102 

secretary  of  war  may  take  private  property 

for  public  use, 103 

compensation  to  be  determined  as  in  case 

of  impressment, 103 

commissioners   to   be   appointed    in    each 

State, 103 

their  pay  and  mileage, 103 

to  constitute  a  board, S.U 103 

their  duties, u.  ..  103 

what  property  to  .be  paid  for  according  to 


Impressments,  (continued.) 

the  schedule  of  prices  fixed  by  the  com- 
missioners,   103 

quality  of  the  article  impressed  or  taken, 
how  ascertained, 103 

owner  may  receive  the  price  offered  by  the 
impressing  officer  without  prejudice  to 
his  claim, 103 

what  property  exempt  from  impress- 
ment,  103-104 

the  quantity  thereof;  bow  ascertain- 
ed  103-104 

payment  for  property  impressed  for  tempo- 
rary use,  lost  or  destroyed  without  de- 
fault of  the  owner  or  injured  whilst  in 
the  public  use, 104 

of  slaves,  how  made, ', 104 

what  slaves  not  to  be  taken  without  the 
consent  of  the  owner, 104 

trial  and  punishment  of  officers  and  pri- 
vates for  violating  this  act, 104 

nature  of  endorsement  required  to  be  made 
by  the  impressing  officer  on  the  appraise- 
ment of  impressed  property, 127 

to  deliver  the  same  with  his  receipt  to 
the  owner,  and  copy  to  board  of  ap- 
praisers,   127 

final  valuation  by  the  board,  and  payment,  127 

ot  supplies  for  the  navy  authorized  as  well 

as  for  the  army, 131 

Incomes, 

when  to  be  assessed, 120 

deductions  allowed  fiom, 120-121 

tax  on, 121 

when  dividends  paid  to  stockholders  of  cor- 
porations, &c,  not  to  be  estimated  as  a 
part  of, 121 

estimate  of,  to  be  given  "in  ;  what  to  set 
forth, 121 

not  to  include  products  of  land  taxed  in' 
kind, 121 

estimate  of,  to  be  delivered  by  the  assessor 
to  the  collector,  and  his  receipt  taken,...  125 

of  hospitals,  asylums,  churches,  schools  and 

colleges  exempt  from  taxation, 126 

Indian  Affairs, 

appointment  of  clerk  of  bureau  of, 110 

appropriation  for, 138,  140 

Indian  Nations, 

right  secured  to,  and  the  eitizens  thereof  to 
sue  citizens  and  residents  of  any  State  or 
territory  of  the  Confederate  States, 126 

for  regulations  for  holding  elections  for 
delegates  to  Congress  in,  see  Elections, 
and,: 154^155 

payment  of  interest  to  Cherokee  Indians  in 

North  Carolina, 163 

Indian  Troops, 

quartermaster  general  authorized  to  pay 
certain  accounts  of  the  acting  quarter- 
master and  other  officers  of, ]68 

Inns, 

tax  on, 117 

Iron, 

appropriations  for  the  purchase  of, 95,  133 


Jails, 

to  what  jail  prisoner  may  be  committed  or 

removed, •-•  157 

Joint  Stock  Companies, 

tax  on, 121 


INDEX.  ix 

.> 

Judges,        .  >.  Mailable  Matter, 

to  give  in  charge  to  grand  juries  the  provi-  't  books  not  weighing  over  four  pounds  deem- 

sions  of  the  act  of  May  I,  1863,  to  pre-  I  ■    ed  mailable  matter, 129 

vent  fraud  in  the  quartermaster  and  com-  \  treasury  notes,  bonds,  &c,  inclosed  in  boxes 

.missary  departments 160  ?  for  transmission  by  the  treasury  depart- 

appropriations  for  salaries  of, 97,  137  i  mens  also  declared  mailable  matter, 156 

Jugglers,  ?  to    be   transmitted    only   on    railroad  / 

tax  on, 118  ',  routes 150 

Justice  Department,  '/  Mail  Routes, 

appropriations  for, 96-97,  139  ',  mail  route  to  be  established  across  the  Mis- 

J  sissippi  River, 103 

rate  of  postage  on  said  route, 108 

3j,  ?  letters  and  dispatches  to  have  preier- 

encc  over  all  other  mail  matter, 108 

j  rr                                                               \                 establishment  of  regulations  for,. ..168-109 
Landlord  and  lenant,                                                     ^                  application  of  money  arising  from  post- 
when  landlord  or  lessor  released  from  the  /  a(,e    t>  109 

obligation  to  include  rent  in  kind  in  his  '/  certain  mail  routes    established  in    North 

statement  of  income, 124,;  Carolina,  Georgia  and  Virginia, 163-164 

Laundresses,  J  Mails 

appropriations  for,.... 96,  138  ?  contractors  and  drivers  of  post  coaches  and 

in  hospitals  or  other  places  used  as  such,  J  hacks  for  carrying  the  mails  exempted 

allowed  rations  and  quarters, 162  J  from  military  service 107 

Laws  af  the  Confederate  States,  ^  postmaster  general  authorized  to  establish 

publication  of,  in  The  public  gazettes, 109  £  express  mails, 156 

printers  or  publishers  may  print  or  publish  J  express  mails  deemed  post  routes, 156 

an  edition  of  the  laws, 110  ^  rates  of  postage  on  such  routes, 156 

attorney  general  to  grant  a  certificate  of  >  Manufactures, 

authentication, 110  <;  income  derived  from,  subject  to  taxation,...  120 

actof  March  15,  1863,  j5  1,  relative  to  com-  >  deductions  allowed  from  the  income, 120 

peosation  of  attorneys,  amended 127  >  tax  imposed  121 

extension  of  act  of  October  13,  1S62,  in-  ',  Marine  Corps 

creasing  the  pay  of  certain  officers  and  /f  appropriations  for  the  support  of, 96,  139 

employees,..  ; 1""  i  leave  of  absence  pay  allowed  certain  officers 

act  of  March  26,  1S63,   amended   so  as  to  >  of,  who  resigned  from  the  marine  corps 

authorize  impressment  of  supplios  for  the  >  of  the  United  States, 106 

nav7» l'*!  K  clerks  to  be  appointed  to  the  commandant 

repugnant  provisions  in  laws  prior  to  April  J  and  quartermaster    of, 132 

■   30, 1863,  relating  to  forgery  and  counter-  'Marshals 

feiting  repealed, 134  >  t0  ,    '    and  coUec(.   amounts  due  from  dis. 

establishing  ports  of  delivery,  repealed,....  lo4  <  trict  collectors  of  taxes  by  distress  and 

act  «of  February    15,    1S62,    providing  for  /  sale  of  their  goods  and  chattels, 149 

prompt  settlement  of  claims  due  to  dp-  ;  ;n  oasc  the        |g  „f  such  collectora  ar6  in. 

ceased  officers  and  soldiers,  continued  in  4  sufficient  to  satisfy  the  distress  warrant, 

foroe> lo6  j  how  to  proceed, 149 

Lawyers,  >  DjU  0f  saj^  0f^  ^0  ^e  priitia  facie  evidence 

tax  on,... 119  >  of  title  of  purchaser, 149 

Legislative  Department,  J  to  make  and  deliver  deeds  of  conveyance 

appropriations  for, 94,  136-137  >  for  real  estate  sold  for  the  non-payment 

Lien,  '/  of  taxes, 149-150 

taxes  assessed  upon  each  person  to  be  a  ',  to  execute  deeds  for  property  sold,under 

lien  upon  all  his  property, 147  ',  judgments  of  the  United  States  courts,...  Ill 

property  of  collectors  of  taxes  bound  by  ',  Masters  Mates, 

_  statutory  lien  foriuoneys  received 147  ',  increase  of  pay  of,  in  the  navy, 131 

lien  for  tax  to  attach  from  date  of  assess.  )  Matrons 

ment  and  to  follow  the  property, 152  <>  appropriations  for  pay  of, 96,  138 

Liquors,  J  Mechanics, 

,,    tax  on  dealers  m 116,  117  ',  products  of  their  own  labor  exempt  from 

Livery  Stable  Keepers,  >  taxation,.. 117 

tax  on, 118  ',  Medical  and  Hospital  Supplies. 

Louisiana,  r     j  appropriations  for,... 96,138 

election  of  members  of  Congress  for  cer-  ,'  Medical  Department, 

tain  districts  in, 157  J  appropriations  for, 97,  138,  140 

/  Merchants, 

'/  tax  on 117,118 

!  Military  Courts, 
i  one  military  court  to  be  organized  for  each 

Machinery,  J  military  department  in  addition  to  one  to 

for  the  manufacture  of  cotton  or  wool,  or  ;  attend  each  army  corps  in  the  field  under 

for  carrying  on   the  mochanic  arts,  ad-  l  the  act  of  October  9,  1862, 157 

mitted  free  of  duty, 130/  commistioned  officers  of  the  enemy  charged 

Magruder,  Major  General  J.  Bankhead,                                   with  inciting  servile  insurrection  or  re- 
thanks  of  Congress  to,  and  to  the  officers  /  bellion  to  be  tried  before,..,. 168 

and  men  of  his  command,...,.....,,, 166  j 


M. 


INDEX. 


Military  Storekeepers,  i 

of  ordnance ;  appointment  of,  in  the  provi-  ) 

sional  army, 161  ' 

pay  and  allowances 161  ( 

bond, : 1G1 

who  eligible, 161  < 

Militarg  Service,  \ 

discharge   of    officers   and  privates   from,  ? 

elected  or  appointed  to  certain   civil  of-  \ 

.fices, 105  J 

seamen,  and  ordinary  seamen  whose  term  of  f 

service  will  expire  before  the  end  of  the  / 

.war,  continued  in  the  service, 105  t 

persons  liable  to,  not  to  be  employed  as  / 

clerks  by  quartermasters  and  commissa-  i 

ries, Hi  > 

citizens  in  the,  may  vote  in  camps  for  dele-  £ 

gates  to  Congress  from  Indian  nations,..  155  I 

as  to  persons  exempted  from,  see  Exempts,  ) 

and, 107, 15S-159  ', 

Militia,  I 

in  the  service  of   the    Confederate  States  ) 

allowedcommutationforclothing.  Claims  't 

for  commutation,  by  whom  to  be  settled,  131  i 

Minors,  I 

allowed  to  hold  commissions  in  the  army,..  10S  J 

Mints,  ! 

appropriation  for  the  officers,  &c,  of  the,.,.  137  S 

Missouri  State  Gr-uard,  I  I 

appropriation  to  pay  certain   officers  and  I 

soldiers  of. .' Ill  '/ 

Morgan,  General  John  H., 

thanks  of  Congress   to,  and  to  the  officers  ( 

and  men  of  his  command, 169  ; 


N. 


Nautical  Instruments, 

appropriation  for, 96 

Navy.     See  Volunteer  Navy.     Provisional  Navy. 
seamen  and  ordinary  seamen  whose  term  of 
service  will  expire  before  the  end  of  the 

war  continued  in  the  service, ( 105 

title  of  certain  engineers  in  the,  changed  to 

chief  engineers, ' 106 

leave  of  absence  pay  allowed  certaiii  officers 
of,  who  resigned  from  the  navy  of  the 

United  States, >. «.  106 

supplies  may  be  contracted  for,  without  ad- 
vertising for  proposals, 106 

increase  of  pay  of  masters  mates, 131 

chief  constructor  of,  to  be  appointed, 131 

compensation, 131 

duties,  f 131 

impressment  of  supplies  for  the, 131 

clothing  to  be  issued  to  enlisted  men, 131 

board  of  naval  officers  required  to  make 
valuation  of  armed  vessels  sunk  or  des- 
troyed, and  to  take  evidence, 332 

transfer  to  the,  cf  persons  serving  in  the 

army, 153 

rank  in  the,  not  affected  by  appointment  to 

the  provisional  navy, 161 

commissioned  officers  to  be  appointed  by 

the  President, ' 161 

appropriation  for  pay  of  the  navy, 96,  13S 

Navy  Department, 

appropriations  for, 96,  138-139 

to  meet  the  increase  of  pay  of  certain 

officers  and  emyloyees  in  the 93 

appointment  of  register,  draughtsman,  and 

an  additional  clerk  in, 105 

their  salaries, 105 


Navy,  Secretary  of  the, 

to  emplo3r  pilots  for  service  on  vessels  run- 
ning the  blockade, 105 

to  cause  to  be  paid  leave  of  absence  pay  to 
certain  officers  of  the  navy  and  marine 
corps  who  resigned  from  the  navy  and 

marine  corp3  of  the  United  States, 106 

may  contract  for  supplies  for  the  navy  with- 
out advertising  for  proposals, 106 

authorized  to  lease  a  site  for  the  safe  keep- 
ing, &c,  of  ordnance  stores, 127 

to  issue  clothing  to  enlisted  men  of  the  navy,  132 
to  appoint  clerks  to  the  commandant  and 

quartermaster  of  the  marine  corps, 132 

appropriations  for  his  office, 96,  13S 

Necessities  and  Exigencies, 

appropriation  lor, 96 

Negroes  and  Mulattoes, 

taken  in  arms  against  the  Confederate 
States  to  be  delivered  to  the  authorities 

of  the  States  in  which  captured, 168 

how  to  be  dealt  with, 168 

Nitre  and  Mining, 

nitre  and  mining  bureau  established, 114 

duties, 114 

powers  of  superintendent, 114 

officers, 114 

their  pay  and  allowances, 114 

may  bo  appointed  during  recess  of 

the  Senate, 162 

appropriations  for  nitre, 95,  13S 

Non-Residents, 

may  pay  taxes  to  the  State  collector,. ..* 151 

North  Carolina, 

certain  troops  from,  to  be  paid  from  the 

time  of  enlistment, 136 

post  routes  established  iu, 163 

payment  of  interest  to  Cherokee  Indians  in,  163 
Nurses, 

appropriation  for, 95,  138 

o. 

Oaths, 

of  persons  concerned  in  holding  elections 
tor  delegates  to  Congress  from  Indiau 
nations, * 155 

of  persons  holding  elections  for  representa- 
tives in  Congress  in  the  State  of  Tennes- 
see,    165 

of  State  and  district  collectors  of  taxes,...  141 

of  assessors  of  taxes, 142 

certificate  of  oath  of  assessors  to  be  given 
to  collector, 142 

penalty  against  assessors  for  failure  to  take 
oath, f 142 

required  by  the  tax  act  may  be  administer- 
ed by  collectors  or  assessors, 151 

false  swearing  deemed  perjury, 151 

Officers.    See  Compensation. 

appointment  of  assistants  to  the  register  in 
signing  bonds  and  certificates, 97 

commissioned  officers  of  companies  of  engi- 
neer troops  j  of  whom  to  consist, 98 

field  and  staff  officers-, 98 

vacancies,  how  filled, 98,  99 

rauk,  pay,  &.Q.,  of  quartermaster  general,..     99 

appointment  of  commissioners  to  fix  on 
prices  to  bo  paid  for  property  impressed 
for  tho  public  use, 103 

duties  of  officers  impressing  property  for 
public  uses, 102  103 

punishment  of,  for  violating  act  regulating 
impressments, 104 


INDEX. 


XI 


Officers,  (continued.)  ■    £ 

in  the  military  service,  electee!  or  appointed  $ 

to  certain  civil  offices,  to  be  discharged  <| 

from  service, 105  < 

appointment  of  register,  draughtsman  and  <J 

an  additional  clerk  in  the  navy  depart-  ? 

ment, 105  > 

leave  of  absence  pay  allowed  certain  officers  S 

who  resigned  from  the  navy  and  marine  £ 

corps  of  the  Uuited  States. 106  jj 

forfeiture  incurred  by  commanders  of  com-  < 

panies  for  failure  to  note  absence  of  offi-  ? 

cors  and  privates  without  leave, 109  ? 

■what  facts  officers  are  required  to  certify  on  ? 

their  pay  accounts, 109  } 

appointment  of  clerk  of  bureau  of  Indian  ) 

affairs, 110 -S 

officers  of  regiments  and  battalions  under  < 

the  act  of  Oct,  11,  1862,  to  be  electcd,110-lll  l 

grades  of  commissioned  officers  of  the  vol-  ? 

unteer  navy, 1127 

of  nitre  and  mining  bureau, 114  / 

hospital  accommodations  allowed  to  sick  > 

and  wounded  officers, 128-129  $ 

appointment  of  clerks  to  the  commandant  jj 

and  quartermaster  of  the  murine  corps,..  132  £ 

board  of  naval  officers  required  to  make  I 

valuation  of  armed  vessels  sunk  or  des-  <J 

troyed, 332  £ 

sales  to  be  made  by  brigade   commissaries,  135  J> 

quartermasters    and    commissaries  perma-  £ 

nently  detached  from  divisions,  &c,  to  5 

cease  to  be  officers,  and  names  dropped  <J 

from  the  rolls, 135  ? 

not  legally  mustered  into  the  service  to  re-  i 

ceive  their  pay, 13fw 

secretary  or  clerk  allowed  board  of  exam-  / 

iners  fur  hospitals, 154  £ 

charged  with  safe-keeping,  &c,  of  public  i 

moneys,  not  to  convert  or  invest  the  same  < 

to  their  own  use, 159  ?? 

not  to  buy,  trade  or  speculate  in  food  or  \ 

clothing,   &c,  required  for  the  army  or  1 

the  prosecution  of  the  war,  159  ? 

not  to  take  receipts  in  blank, 159  ? 

in  charge  of  transportation  not  to  forward  \ 

property  unless  the  same  belongs  to  the  X 

government, 159  \ 

penalty  against,  for  above  offence?, 159  K 

civil  remedy  against  officers  and  their  sure-  \ 

ties  not  impaired, 159  IfiO  1 

of  the  regular  and  provisional  navy, 161  s 

commissioned  officers  of  the  enemy  to  be  f 

dealt  with  by  the   Confederate   Govern-  ? 

ment, 167  \ 

inciting  servile  insurrection  or  rebel-  1 

lion,  how  punished, 168  J 

appointment  of  commissioner  of  taxes, 140- 141  j 

also  of  State  and  district  collectors  and  j! 

assessors  of  taxes, , 141-142  j! 

disbursing  clerk  for  «the  office  of  commis-  i 

sioner  of  taxes, 152  j 

Offices,  j 

office  of  regimental  commissary  abolished, 
and  duties  devolved  on  regimental  quar- 
termaster,   134 

preference  to  be  given  in  making  appoint- 
ments to  certain  offices  in  the  treasury 
department, 135 

office  of  commissioner  of  taxes  created,,....  140 

persons  eligible  to  office  under  the  act  for 
the  assessment  and  collection  of  taxes,...  152 
Ordnance, 

appointment  of  military  storekeepers  of,...  161  \ 

appropriation  for, 96,  339  J 

*        7 


Ordnance  Department, 

appropriation  for, 95,  138,  140 

Ordnance  Stores, 

secretary  of  the  Davy  authorized  to  lease 
a  site  for  the  safe-keeping,  &c.,  of, 127 


P. 


Paper, 

appropriation  for. the  purchase  of, 97,  139 

Patents,  Commissioner  of, 

to  send  up  statement  in  writing  of  grounds 

of  appeal  from  his  decision, ; 110 

authorized  to  purchase  books  for  the  library 

of  his  office, 110' 

Patents, 

party  appealing  from  decision  of  commis- 
sioner of,  to  state  the  grounds  of  his  ap- 
peal in  writing, 110 

commissioner  to  send  up'said  statement,  110 
Pawnbrokers, 

tax  on,, 11T 

Peddlers, 

tax  on, - 119- 

Perjiiry, 

false  swearing  before  collectors  or  assessors 

of  taxes  deemed  perjury, $5  la 

penalty, ......„.*......  U>! 

Photographers;, 

tax  on, .*...«. 11§ 

Physicians, 

tax  on, , ..,,..  119 

appropriations  for,... .....«.«95>  138 

Pilots, 

to  be  employed  on  vessels  of  the  Confede- 
rate States  running  the  blockade............  105 

Ports  of  Delivery, 

laws  establishing,  repealed,  and  such  ports 
abolished  except  such  as  are  also  ports  of 
entry,.. , .- 154 

re* 

on  mail  matter  on  the  mail  route  across  the 
Mississippi  River, , 108 

how  money  arising  from  postage  on  the 
said  route  to  be  applied, .._> ...  109 

inland  postage  on  newspapers  sent  to-  sub- 
scribers,....  „ 129 

periodicals  published  often er  than  semi- 
monthly charged  as  newspapers, 129< 

inland  postage  on  other  periodicals,.* 129 

subscribers  to  newspapers  and  periodicals 
to  pay  the  postage  quarterly  in  advance,  129- 

inland  postage  on  other  newspapers,  circu- 
lars, hand-bills,  &c, ;. 129 

books  not  weighing  over  four  pounds  deem- 
ed mailable  matter.  Kates  of  postage 
thereon, 129 

on  transient  matter  and  books  to  be  pre- 
paid, except  when  sent  by  officers,  &c,  of 
the  army,, ~ «...  129 

on  newspapers,  &c,  published  beyond  the 
Confederate  States, 129 

<on  newspapers,  <&c,  when  placed  in  any 
post-office  for  delivery  only,.. ... 129 

when  act  to  take  effect,.* 129 

act  of  Feb.  23,  1861,  §  2,  repealed, 129-130 

treasury  notes,  bonds,  Ac,  inclosed  in  box- 
es for  transmission  by  the  treasury  de- 
partment declared  mailable  matter, 156 

rates  of  postage  on  such  packages, 156 

such  mailable  matter  to  be  transmitted 
only  on  railroad  routes, 156 


INDEX. 


Festal  Services,  i 

time  allowed  for  the  presentation  of  claims  / 

for,  under  certain  aots,  extended  for  one  J 

,  year,..., ,;*.*,,. 156  J 

such  claimants  to  be  paid  under  the  act  of         > 

Sep.  27,1862,.. 156  i 

Postmaster  General, 

authorized  to  establish  mail  route  across  £ 

the    Mississippi    River/    and    necessary  { 

regulations, 108-109  \ 

how  to  apply  the  money  arising  from 

the  postage, 109 

authorized  to  establish  express  mails 156 

to  fix  the  rate  of  postage  on  such  lines,  156 
.may  extend  the  time  for  receiving  bids  for 
transportation  of   the   mails   in  certain 

States 167 

appropriations  for  his  office, 97,  139 

Post-Office  Department, 

appropriations  for, 97,  139 

to  meet  the  increase  of  pay  of  certain 

officers  and  employees  in, 93 

maximum  compensation  to  route  agents,  in 

the  service  of, 10S  $ 

compensation  of  special  agents  of,  and  for 

traveling  and  incidental  expenses, 10S  I 

Post-  Quart* Tmasters.     See  Quartermasters. 
Post  Routes, 

certain  post  routes  established, 163  J 

in  North  Carolina, 163  ; 

in  Georgia, 164  ' 

in  Virginia-,... 164  i 

President  cf  the  Confederate  States t 

appropriations  for, _ 94,  137.  J 

for  exigencies  and  necessities  subject  j 

to  his  requisition,.., 96  j 

to  appoint,  commissioner  in  each  State  where  ' 

property  shall  be  taken  for  the  public  use,  i 

and  to  request  the  Governor  thereof  to  J 

appoint  another, 103  J 

when  the  President  may  appoint  both 

commissioners, ...., 103  S 

to  receive  into  the  service  private  armed  / 

vessels  to  be  organized  into  a  volunteer  J 

navy,  and  appoint  and  commission  ofii-  > 

cers  for  the  same, 111-112  J 

may  direct  the  secretary  of  the  navy  s 
to  issue  warrants  to  masters,  boat- 
swains, Ao 112^ 

may  prescribe  uniform  for  the  officers  \ 

and  seamen, , 112  > 

to   decide  questions  of  rank  between  < 

the  regular  and  volunteer  navy, 113  i 

may  offer  rewards  for  the  apprehension  of  i 

fugitives  from  justice, 126  j 

authorized  to  appoint  chief  constructor  in  j 

the  navy, , 131  i 

may  grant  exemptions  from  military  ser- 
vice,  '...158-159  S 

authorized  to  appoint  military  storekeepers 

of  ordnance,* 161? 

officers  of  the  regular  and  provisional  navy  \ 

to  be  appointed  by, *..  161  J 

may  appoint  and  employ  additional  officers,  J 

seamen,  Ac,  in  the  navy ;...  161  ', 

may  appoint  officers  in  the  nitre  bureau  ( 

and  engineer  oorps  during  the  recess  of         I 

the  Senate, 162  I 

requested  by  Congress  to  issue  a  proclama- 
tion urging  the  people  to  guard  against 

a  short  crop, 167' 

.  ,  i      authorized  to  retaliate  for  every  violation 

on  the  part  of  the  enemy  of  the  laws  or  ? 

usages  of  war, ,  163  ' 


President  of  the  Confederate  States,  (continued.) 
may  commute  punishment  of  persons  con- 
victed of  inciting  servile  insurrection  or 

rebellion, 16S 

to  communicate  resolution  of  thanks  of  Con- 
gress to  General  Beauregard, 169 

authorised    \.o   appoint   commissioner   and 

collectors  of  taxes, .-. 140-141 

Printers  and  Publishers, 

may  publish  at  their  own  expense  an  edi- 
tion of  the  laws, 110 

attorney  general  to  grant  a  certificate  of 

authentication, 110 

Printing, 

appropriations  for  printing,  binding  and 
ruling  for  tbe  several  executive  depart- 
ments,  97,  139 

Prisoners, 

to  what  jail  they"  may  be  committed  or  re- 
moved,   157 

of  war;  appropriation  for  the  subsistence 

of,  Ac, 95,  13S 

Private  Property, 

when  secretary  of  war  may  take,  for  pub- 
lic use, 103 

compensation  to  be  determined  as  in  case 

of  impressment, 103 

Pri&s, 

taken  by  vessels  belonging  to  the  volunteer 

navy,  how  proceeded  against, 112 

distribution  of  proceeds  accruing  from 

condemnation, 112 

10  per  cent,  of  prize  and  compensation 

money  to  be  paid  into  the  treasmy,..  113 
for  what  purpose  and  how  distributed,  113 
Proclamations, 

President  requested  to  issue  proclamation 
urging  the  people  to  guard  against  a  short 

crop, 167 

of  the  President  of  the  United  States  rela- 
ting to  slavery,  denounced, 167 

Profits.     See  Taxes. 

when  to  be  assessed, I-1' 

tax  on, 120-121 

estimate  of,  to  be  given  in, 121 

what  to  set  forth, 121 

not  to  include  products  of  land  taxed 

in  kind, 121 

referees  to  be  selected  when  assessor  is 

not  satisfied  with  estimate, 121-122 

if  estimate  contains  only  four  fifths  or 
less  of  true  amount,  tax-payer  to  pay 

additional  tax, 122 

on  flour,  bacon,  pork,  Ac,  during  the  year 

1862. 122 

Property, 

appropriation   for  pay  of  property  pressed 

Into  the  service  under  appraisement,. .95,  13$ 
as  to  impressment  of,  for  puolic  uses,  see 

Impressments,  and, 102-104,  127,  131 

Provisional  Navy, 

established, 161 

appointment  of  officers, 161 

rank  of  officers  appointed  from  the  regular 

to  the, 161 

warrant  and  petty  officers,  seamen,  Ac,  and 
vessels,  armament  and  materials  belong- 
ing to  the  n.ivy  transferred  to, 161 

President  may  appoint  and  employ  addi- 
tional officers,  seamen,  Ac, 161 

rank  in  the  regular  navy  not  affected  by 

appointment  to  the, 161 

commissioned  officers  of  the  regular  navy 
to  be  appointed  by  the  Presideut, .».  161 


INDEX. 


Xi 


ii 


Provisional  Navy,  (continued.) 

rank  and  grade, 161 

questions  in  regard  to  assimilated  rank  be- 
tween officers  of  the  provisional  army 
and  the  provisional  navy,  fixed  by  regu- 
lation,    161 

pay  of  officers  of  the, 161 

laws  for  the  government  of  the  regular  navy 

to  apply  to  the, 162 

Provisions,  * 

production  of,  recommended  by  Congress,..  166 
people  to  be  urged  by  the  President  to  guard 

against  a  short  crop  of, 167 

Public  Debt, 

appropriations  to  pay  interest  on, 95,  137 

Public  Moneys, 

officers  charged  with  safe-keeping,  Ac,  of, 
not  to  convert  or  invest  the  same  to  their 

own  use, 159 

Public  Printing,  Superintendent  of, 

appropriations  for  his  office, 96,  139 

Punishment.    See  Crimes  and  Punishments. 
Parchases, 

officers  and  others  charged  with  the  duty  of 
purchasing  for  the  government  not  to 
buy,  trade  or  speculate  in  food,  clothing, 
Ac, .' 159 

Q. 

Quartermaster  General, 

his  rank,  pay,  Ac,  inoreased, 99 

to  pay  certain  accounts  of  the  acting  quar- 
termaster and  other  officers  of   Indian 

troops, 168 

Quartermasters, 

not  to  employ  as  clerks  persons  liable  to 

military  service, 114 

persons  to  be  detailed  from  the  ranks 
for  such  service, 115 

duties  of  office  of  regimental  commissary 
devolved  on  regimental  quartermaster,....  134 

may  be  required  to  give  new  bond, 134 

commissary  sergeant  may  be  detailed  and 
assigned  to  regimental  quartermaster,....  134 

drawing  of  supplies  by  regimental  quarter- 
masters acting  as  commissaries, 134—135 

quartermasters  permanently  detached  from 
divisions,  Ac,  to  cease  to  be  officers,  and 
names  dropped  from  the  rolls, 135 

names  of,  retained  and  dropped  from  the 
rolls  to  be  communicated  to  the  quarter- 
master's bureaux, 135 

post-quartermasters  for  the  collection  of 
articles  in  kind  for  the  army, 124 

for  the  duties  of,  under  the  act  laying  taxes, 

see  Taxes,  and, 124-125 

Quartermaster's  Department, 

appropriations  for, 95,  137-138 

prevention  of  fraud  in, 159-160 

divided  into  two  branches  for  the  collection 
and  distribution  of  articles  for  the  army, 
and  for  delivering  cotton  and  tobacco  to 
the  agents  of  the  secretary  of  the  treas- 
ury,   124 

R. 

Railroads, 

provision  for  the  relief  of  the  Brunswick 

and  Albany  Railroad  company,.... 107 

Rank, 

of  quartermaster  general  to  be  that  of  a 
brigadier  general  in  the  provisional  army,     99 


Rank,  (continued.) 

questions  of  rank  between  the  regular  and 
volunteer  navy  to  be  decided  by  the  Pres- 
ident,  t ".  113 

rank  of  officers  appointed  from  the  regular 

to  the  provisional  navy —  191 

in  the  regular  navy  not  affected  by  appoint- 
ment to  the  provisional  navy ...'.  161 

questions  in  regard  to  assimilated  rack  fix- 
ed by  regulation, 161 

Rations, 

commutation  value  fixed  of  rations  of  sol- 
diers in  the  hospitals  or  places  used  as 

hospitals, 142 

allowed  laundresses, 162 

;  Real  Estate, 

;  secretary  of  war  authorised  to  purchase  or 

lease, , 135 

\  may   ratify    and    complete   purchases, 

Ac,  of,  made  under  direction  of  cLiel" 

of   ordnance,...-. 136 

consent  of  State  in  which  real  estate 

lies  to  be  obtained, , 136 

when  real  estate  may  bo  sold  for  taxes, 147 

redemption  of, 147-118 

deed  fur  rt'al  estate  sold  for  taxes,  how 

and  by  whom  made, 148 

collector  of  taxes  to  keep  record  of 

sales, 148 

of  collector  of  taxes  and  sureties  to  be  dis- 
trained in  case  personal  effects  arc  insuf- 
ficient to  satisfy  warrant  of  distress, 149 

•     m       marshal  to  make  and  deliver  deed  of 

conveyance,.. 150 

surplus  of  proceeds  of  sale  to  be  paid 
over  to  the  proprietor  cf  the  estate,..  159 
Receipts, 

officers  not  to   take,  in  blaok  fcr  articles 

purchased  for  the  government, 159 

what  receipt  to  Bet  forth ,  159 

for  estimates  of  articles  due  as  a  tax  in 

kind, 124 

for  articles   delivered  in  payment  of  such 

tax,.. .....  125 

for  estimates- of  incomes  and  profits, 125 

for  taxes, 148,150 

of  depository  for  safe-keeping  of  moneys 

to  State  collector' of  taxes, 149 

Registry, 

business  to  be  registered  in  order  to  taxa- 
tion"; when, , 115 

specific  tax  to  be  paid  at  time  of, lid 

penalty  on  persons  failing  to  make,.. H6 

separate  registry  to  be  kept  for  each  busi- 
ness,   '. ;. 116 

in  case  of  death  or  change  of  place,  new 

registry  to  be  made, ...:..  1    > 

Rents, 

deductions  allowed  for,  in  taxing  incomes,.  120 
when  lessor  released  from  the  obligation  to 
include  rent  in  kind  in  his  statementof 

income, 124 

appropriations  for  rent  of  executive  build- 
ings and  President's  house, 97, 139 

Resolutions, 

of  thanks  to  Major  General  J.  Bankhead 
Magruder,  and  officers  and  men  of  his 

command,  at  Galveston,  Texas, 166 

relating  to  the  production  of  provisions,...  166 
authorizing  the  postmaster  general  to  ex- 
tend the  time  for  receiving  bids  for  the 
transportafio.n  of  the  mails  in  "Virginia, 
North  Carolina,  South  Carolina,  Georgia 
and  Florida, 167 


KIT 


INDEX. 


Herniations,  (continued.) 

to  establish  a  seal  for  the  Confederate 
States, 167 

en  the  subject  of  retaliation,.. 167 

to  provide  for  the  payment  of  certain  ac- 
counts of  the  acting  quartermaster  and 
ether  officers  of  the  Indian  troops. 16S 

cf  thanks  to  Brigadier  General  N.  B.  For- 
est and  the  officers  aod  men  under  his 
command, 169 

of  •thanks  to  Major  Oscar  M.  Watkins  and 
tho  offioers  and  men  under  his  command,  169 

cf  thanks  to  General  G.  T.  Beauregard  and 
the  officers  and  men  of  his  command  for 
the  repulse  of  tho  iron-clad  fleet  of  the 
enemy  from  the  harbor  of  Charleston  on 
the  7th  of  April,  1863 169 

Of  thanks  to  General  John  H.  Morgan,  offi- 
cer-sand men  of  his  command, 169 

of  thanks  to  Brigadier  General  Wheeler 
and  the  officers  and  men  of  his  command,  170 

of  thanks  to  the  officers  and  soldiers  en- 
gaged iu  the  defence  of  Fort  McAllister, 

Georgia, 170 

R.'icdiaiion, 

proclamation  of  the  President  of  the  United 
States  an 'i  other  measures  of  that  gov- 
ernment relating  to  slavery  denounced, 
r-.nd  may  be  repressed  by  retaliation, 167 

President  of  tho  Confederate  States  author- 
ised to  retaliate  for  every  violation  of 
the  laws  or  usages  of  war  on  the  part  of 

the  enemy, 16S 

Regards, 

cay  be  offered  for  the  apprehension  of  fu- 
gitives from  justice, 126 


s. 


Salaries.     See  Compensation.  \ 

tax  on,  except  of  persons  in  the  military  or  \ 

naval  service 120! 

appropriations  to  meet  increase  of  salaries  ! 

to  certaiu  officers   and  employees  in  the  I 

executive  and  legislative  departnients,..93-94  \ 

Sales,  \ 

to  officers,  to  be  made  by  brigade  commis-  \ 

saries, 135  ; 

as  to  the  sales  of  property  for  the  payment' 

of  taxes,  see  Taxes,  and 145-149 

Seal  of  the  Confederate  States, 

established, 167 

forgery  and  counterfeiting  of, 133 

how  punished, 134 

Seamen, 

seamen  and  ordinary  seamen  whose  term  of 
eervioo  will  expire  before  the  end  of  the 

war  continued  in  the  service, 105 

Senate, 

appropriation  for  the  members  and  officers 

cf,„„ 94,  137 

for. contingent  expenses, 94,  137 

Scg/'Mstration, 

leasing  of  sequestered  lands  on  which  are 

any  mines  or  beds  of  copper,  lead,  Ac...  104 
provision  for  the  relief  of  the  Brunswick 
and  Albany  Railroad   company  on  ac- 
.    'count  of  the  sequestration  of  its  stock 

and  bonds, 107 

.appropriation  for  commissioners  under  se- 
questration act,  clerk  hire,  Ac, 97, 139 

Servile  Insurrection, 

ccomanding,  organizing  or  aiding  negroes 


'/  Servile  Insurrection,  (continued.) 
$              in  arms   against  the  Confederate  States 
i             declared  to  be  inciting  servilo  insurrec- 
tion,    108 

*f  how  punished, 168 

^  punishment  of  commissioned  officers  of  tho 

$  enemy  for 168 

'/  offenders  to  be  tried  before  a  military  court,  168 

^  punishment  may  be  commuted, 168 

',  Sick  and  wounded, 

J  commutation  Value  fixed  of  rations  of,  in 

j  the  hospitals, 1G2 

£          rules  to  be  prescribed  to  secure  to,  the  ben- 
efit of  the  provisions  of  certain  acts, 162 

't  Slavery, 

t  proclamation  of  the  President  of  the  United 

<  States,  and  other  measures  of  that  gov- 
ment  relating  to,  denounced,  and  may  be 

£  repressed  by  retaliation, 167 

5  Slaves.     See  Negroes  and  Mulattoes. 

\  impressment  of,  how  made 104 

J  when  impressment  of.  not  to  be  made 104 

j  what  slaves  not  to  be  taken  without  the 

I  consent  of  the  owner, 104 

i  Soldiers, 

j  punishment  of,  by  whipping,  prohibited,...  106 

I  increase  of  pay  to,  when  detailed  to  perform 

<  duties  of  olerks  in  the  City  of  Richmond,  127 
i          rules  under  which  soldiers  in  hospitals  en- 

>  titled  to  furlough')  and  transpsrtion,..153,  154 

(i  no  regulation  or  passport  required  of,  other 

J  than  the  furlough, 154 

;  Speculation, 

]  by  public  officers  in  food,  clothing,  Ac,  re- 

\  quired  for  the  army  or  the  prosecution  of 

the  war,  prohibited, 159 

I  how  punished, 159-160 

f  State  Department, 

i  appropriations  for, 96,  139 

',  Stewards, 

'/  appropriations  for  hospital  stewards, 96,  133 

Sub-Marine  Batteries, 

appropriation  for  the  construction  of, 139. 

Subsistence  Stores, 

appropriations  for, 95,  133 

Supplies, 

impressment    of,    for    the   army   and  na- 
vy,  102-104,  127,  131 

for  the  navy  may  be  contracted  for  without 

advertising  for  proposals, 106 

of  clothing  to  enlisted  men  of  the  navy,...  132 
drawing  of,  by  regimental  quartermasters 

acting  as  commissaries, 134-135 

sales  of,  to  officers,  to  be  made  by  the  bri- 
gade commissaries, 135 

appropriations    for  medical   and    hospital 

supplies, 96,  138,  140 

Surgeon  General, 

to   prescribe   rules   to   secure  to  sick  and    '  - 
wounded   soldiers  in  hospitals  or  other 
places  used  as  hospitals,  the  benefit  of 

the  provisions  of  certain  acts, 162 

his  duty  to  establish  other  hospitals  at  con- 
venient points  on  railroad  routes,  to  be 

designated  as  way  hospitals, 162 

discharge  of  soldiers  from  hospitals  when 
approved  by,  entitle  them  to  a  discharge 

and  transportation, 154 

Surgeons, 

appropriations  for  surgeon's  necessaries,96, 139 
exclusively  engaged  in  the  Confederate  ser- 
vice, exempt  from  tax, 119 

in  hospitals  to  constitute  a  board  of  exam- 
iners,  153-154 


INDEX. 


xv 


Surgeons,  (continued.) 

duties  of  the  board  of, 153  / 

may  grant  furloughs, 153  / 

may  recommend  discharges, 154/ 

house  surgeon  in  hospitals  to  see  patients  ? 

once  a  day. 154  { 


T. 


Taxes,  \ 

en  naval  stores,  salt,  wines  and  spirituous  £ 

liquors,  tobacco,  cotton,  wool,  flour,  sugar,  J 

molasses,  syrup,  rice  and  other  agricuitu-  i 

ral  products, 115  I 

on  moneys  and  credits, 115  / 

moneys  owned  or  held  beyond  the  limits  of 
the  Confederate  States,  valued  at  wtyat  i 

rate, 115  ft 

when  taxes  to  he  assessed  and  when  col-  > 

lected, 115  f 

business  of  any  kind  to  be  registered  with-  5 

in  sixty  days  after  the  passage  of  this  ) 

act,  and  1st  of  January  each  year  there-  \ 

after, 115-116  \ 

Epecific  tax  to  be  paid  at  time  of  registry,..  116  $ 

defaulters  to  pay  double  tax, ?..   116  lt 

when  separate  registry  to  be  .kept, 116  ' 

in  case  of  death  or  change  of  place,  new  £ 

registry  to  be  made, 116 

tax  on  certain  trades,  &c.,  for  the  year  end- 
ing the  31st  December,  1863,  and  for 
each  year  thereafter,  viz  : 

bankers, 116  \ 

auctioneers, * 116  \ 

wholesale  dealers  in  liquors, 116  ' 

retail  dealers  in  liquors, 117  ' 

retail  dealers, 117  / 

wholesale  dealers, 117  j 

pawnbrokers, 117  X 

distillers, -  117  ) 

brewers, , 117  ( 

hotels,     inns,     taverns     and     eating  i 

houses, 117-118  J 

brokers, US  ? 

commercial  brokers  or  commission  mer-  i 

chants, IIS  I 

tobacconists, 118  \ 

theatres, 118  ? 

circus 118  '} 

jugglers, 118  / 

persons  exhibiting  shows, j 118; 

bowling  alleys, 118  i 

billiard  rooms, 118  l 

livery  stables,....; 118 

cattle  brokers, 118 

butchers, 118 

bakers, 118 

peddlers, 119 

ap  o  thecar  ies, 119 

•  photographers, 119 

lawyers, 119 

physicians, 119 

surgeons, 119 

dentists, 119 

confectioners, 119 

persons  registered  and  taxed  upon  gross 
amount  of  sales  to  make  return  thereof 

to  the  assessor  on  1st  July,  1863, 119 

return  to  be  under  oath, 120 

penalty  for  default, 120 

on  salaries,  except  of  persons  in  the  military 

or  naval  service, . 120 

when  all  incomes  and  profits,  except  sala-  \ 

ries,  to  be  assessed, 120  \ 


Tax,  (continued.)  " 

deductions  allowed  from  income!1,  to- wit: 

from  rents  of  houses,  lands,  <£c, ."..  120 

from  manufacturing  or  mining  busi- 
ness,   120 

from  navigating  enterprises, 123 

from  ship  or  boat  building, 120 

from  sale  of  merchandise  or  other  pro- 
perty,   120 

from  any  other  occupation,  profession 

or  business, 120-121 

incomes  from  other  sources  subject  to 

no  deduction, 121 

on  incomes'of  foreigners, 121 

on  incomes  generally, 121 

corporations,  &c,  to  reserve  one-tenth  :f 
annual  earnings  to  be  paid  to  the  collec- 
tor of  taxes,..! 121 

proviso  as  to  tax  on  annual  earnings,..  121 
all  persons  to  give  iu  an  estimate  of  incomo 

and  profits.     What  to  set  forth,..,,., 121 

not  to  include  products  of  land   taxed 

in  kind, : 121 

when  income  tax  to  be  paid, ...,,.,..,,...  i21 

referees  to  be  selected  when  assessor  is  net 
satisfied  with  statement  or  estimate  cf 
income  and  profits  other  than  products  in 

kind, 121-122 

their  duties, .-...' 122 

certificate  of  referees  conclusive  againct 

tax- payer, 122 

if  statement  contains  only  foar-fiftts 
or  less  of  true  amount,  tax-payer  to 
pay   additional   pay  of  10  per  cent. 

on  his  income  tax, 122 

assessor  entitled  to  one-fifth  of  the  10 

per  cent., 122 

assessor  may  administer  oaths  to  re- 
feree?,   122 

on  profits  on  flour,  bacon,  pork,  <&c,  during 

the  year  1862. 122 

in  kind  on  farmers  and  planters, 122 

one  tenth  of  the  wbcat,  corn,  oats,  rye, 

buckwheat  or  rice,  potatoes,  &c.; 122 

reservations  allowed, 122 

referees  to  be  selected  in  case  of  dis- 
agreement between  assessor  and  tax- 
payer   123 

their  duties, 123 

when  and  where  articles  to  be  delivered,  123 

penalty  for  default, 123 

sacks  to  be  furnished. 123 

nrodueerof  molasses  allowed  ccst 

*  of  barrels, 123 

estimate    of     referees     conclusive    c  f 
amount  in  money  of  tax  due,,........  123 

collector  to  issue  warrant  of  distretsin 
case  of  default  by  farmer  or  planter,  123 
sales  of  distrained  property,   how 

and  by  whom  made, 123 

fee  allowed  for  executing  the  war- 
rant,   .,..;.  123 

assessor  and  tax-pjiyermay  agrtenpen 
assessment  of  the  crops  and  value  of 
the  tithes, ...«  123 

assessor  to  administer  oaths. 124 

if  tenant  pay  tithe  of  rent  lessor  to  be 
released  from  including  same  in  his 

statement, ..' 124 

account  of  slaughtered  hogs  to  be  exhibited 
to  assessor, .  124 

assessor  to  deliver  the  account  to  the 
post-quartermaster, 124 

bacon  to  be  delivered  as  an  equivalent 
foronc-tenth  oftheporkjatw'rhrtrate,  124 


XVI 


INDEX. 


Shxes.  fcpntiuuadv) 

estimate  of  the  value  of  neat  oattle,  horses 
and  mules,  not  used  in  cultivation,  and 

acsos,  to-be  made,. 124 

tax  on  the  value  thereof, 124 

gre.3s  Bate  of  beeves  .made  prior  to  1st 
Nov.  taxed  as  income,  deducting  pur- 
chase money  and  value  of  corn  con- 
sumed,    124 

referees   to   be  selooted   in   case  of  dis- 
agreement    between    tax -payer    and  > 
assessor,   to   make   estimate   of  hogs,         / 

OatUo,  ho., 124  i 

quartermasters'  department  divided  into  two  J 

fcranjhos":    ono  denominated  post-quar-  \ 

t^rmaster  for  colleotion  of  articles  paid  » 

for  taxes  in  kind;  the  other  for  distribu-  J 

tion  of  the  same  to  tho  army, 124  J 

assessor  to  transfer  estimates  to  post-  < 

quartermaster,  taking  his  receipt,....  124  > 

copy  of  receipt  to  be  furnished  by  chief      -    j 

collector  to  the  auditor, 124  ; 

post-quartermaster  to  collect  articles,  / 

and  be  responsible  for  their  safe  cus-         / 

tody, 124-125  > 

to  state  tho  aooounts  of  the  quar-  ; 

tormaster's  receiving  the  articles  > 

deliverod, 125  5 

failing  to  oolleot  tax  in  kind  to  de-  > 

liver  estimate  to  district  collec-  '/ 

tor,  and   forward  his  receipt  to  f, 

chief  tax  oolleotor, 125  \ 

any  partial  payment  of  tax  in  kind         j 
to   bo  first  endorsed  on  the  esti-  < 

mate, 125  J 

cotton,  wool  and  tobacco  distributed  to  i 
agents  of  the  Secretary  of  the  Trea- 
sury,   125 

forage  or  subsistence  under  the  control 

of  tho  Seoretary  of  War, 125 

when  he  may  sell  tho  same  and 
pay  the  proceeds  into  the  trea- 
sury,   125  ; 

in  certain  districts  money  value  of  ar-  f> 

tides  may  be  ooUeoted 125  \ 

money  value  to  be  due  on  the  1st  ] 

of  January  every  year 125  \ 

est'mates  of  incomes  and   profits   and   the  j 

statements  or  bills  for  the  amount  of  the  J 

specific  tax  on  business  and  professions,  J 

and  of  taX6S  on  gross  sales  to  be  deliver-  I 

ed   by  the'  assessor  to  the  collector,  and  / 

his  receipt  taken, 125  f 

receipt  to  be  filed  with  chief«coIleetor,  125  ! 

money  to  be  paid  to  chief  collector  ac-  j 

oompanied  by   the  estimates,  state-  / 

mants  or  bills, 125  ) 

fiduciaries  answerable  for  all  things  requir-  j 

ed  in   order  to  assessment  of  property,  > 

&e.,  under  their  oontrol,  and    the   pay-  J 

tnont  of  taxes  thereon, 125 

indemnified  for  payment  of  taxes,  and 

responsible  for  all  taxes  due, 126 

income   of    hospitals,    asylums,    churches, 

JJohools  and  colleges,  exempt  from  tax,...   126 
Beorotary  of  the   Treasury  to   make  rules, 
&o.(  necessary  to  the '  operation  of  this 

aot, 126 

act  in  foroe  for  two  years  after  the  expira- 
tion of  tho  year  1863, 126 

tax  on  products  of  any  year  preceding  the 
year  1863,  to  be  levied  and  collected  only 

for  that  year 126 

Cmoo  of  oommissionor  of  taxes  created  in 
tha  treasury  department, 140 


Taxes,  (continued.) 

commissioner,  by  whom  appointed 141 

salary, 141 

duties, 141 

clerical  force  in  his  office, 141 

each  State  to  constitute  a  tax  division, 141 

State  collectors,  how  appointed, 141 

salary, 141 

limitations  of  salaries, 141 

duties, 141 

bond, 141 

oath  of  office, , 141 

sub-division  of  States  into  collection  dis- 
tricts; how  regulated, 141 

district  collector,    by   whom    appoint- 
ed,   141 

duties 141 

shall  be  a  resident  freeholder, 141 

bond:  its  penalty  and  oondition 141 

when  bond  to  be  filed, 141 

renewal  of  bond, 141 

oath  of  office,... ..„.  141 

may  appoint  deputies, 142 

compensation  of  deputies, 142 

may   revoke  appointment  of  deputies 

and  require  bond  and  security, 142 

authority  of  deputies, ; 142 

responsible  for  deputies, 142 

assessors;  by  whom  appointed, 142 

oath  of  office, 142 

certificate  of  oath  to  be  given  to  collec- 
tor,   142 

penalty  for  failure  to  take  oath, 142 

for  failure  to  perform  official  duties,  144 
district  collector  not  prevented  from  collect- 
ing duties  and  taxes 142 

tax -payers  to  make  returns,  under  oath,  to 

assessors,  character  of  returns, 142 

instructions,  &c,  to  be  binding  on  assessors 

and  collectors, 142 

assessments,  how  to  be  made, 143 

iist  to  be  made  by  assessor  in  case  of  fail- 
ure of  tax-payer  to  make  list 143 

making  of  false  or  fraudulent  list, 143 

valuation,  how  made  in  caso  of  fraudulent 

return  or  under  valuation, 143 

when   assessor   may    enter    premises   and 

make  list, 143 

penalty  for  failure, 143 

acceptance  of  list  made  by  assessor,...  143 

property  of  non-resident  tax-payers, 143 

assessor  to  enter   premises    and  make 
survey  and  list  of  such  property,....  144 
property  located  in  disiriots  outside  of  that 
in  which  the  owners  reside,  may  by  them 

be  returned  to  the  assessor  thereof, 144 

list  to  be  transmitted  to  the  assessor  of 
the  district  where  such   property  is 

located, 144 

when  the  aforesaid  lists  to  be  taken, 144 

two  general  lists  to  be  made  by  district        , 

collectors, 144 

state  collector  to  prescr.be  the  form,...  144 
assessor  to  deliver   list  to    district  col- 
lector,   144 

time  and  placo  for  the  examination  of 
lists,  valuations  and  enumerations  to 

be  advertised, 144-145 

lists  shall  lemain  open  fifteen  days 145 

appeals  from  erroneous  or  excessive 
valuation  or  enumeration ;  when  and 
where  to  be  recoivsd.    Notification 

theroof  to  be  made, 145 

collector  shall  submit  lists  to  the  in- 
spection of  all  persons,.,. 145 


INDEX. 


I 


Taxes,  (continued.) 

•   collector  to  hear  and  determine  all  ap- 


145  i( 
what  question  on  appeal  shall  be  deter-  f. 

mined  by  district  collector 145  j 

appeo.ls   to   be   made   in  writing,  and  > 

what  they  shall  state, 145  ? 

power  given  to  collector  to  re-examine  ) 

and  equalize  valuation, 145  ; 

valuation  not  to  be  increased  without  I 

previous  notice  to  part.)  interested,...  145  s 

district  collectors  to  make  out  correct  < 

lists  for  state  collector,  who  shall  col-  J 

late  and   forward  the   same   to   the  J 

commissioner, .": 145  / 

district  collector   shall   give   notice  -when  i 

taxes  are  due  and  payable,  and  of  the  i 

time  and  place  of  payment, 145  5 

penalty   for    failure    to    pay    taxes  when  [ 

due, 145 

how  collector  shall  proceed  in  case  of  fail-  > 

ure  to  pay  taxes, 145-146  f 

when,  and  by  wBom  distress  may  be  made,  146  '> 

proceedings  in  case  of  distress, 146  X 

when  distrained  property  is  not  divisi-  J 

ble,  how  collector  shall  proceed, 146  J 

where  distrained  property  cannot  be  I 

sold  for  the  amount  of  tije  tax,  col-  < 

lector  to  purchase  the  same  for  the  ' 

Confederate  States, . 146-147  f 

collector  may  sell  said   property,  ) 

,  and  render   account  of  the  sale  / 

and  pay  over  the  surplus  of  pro-  > 

ceeds, 147  i 

taxes  assessed  to  be  a  statutory  lien, 147  ] 

property  of  collectors  bound  by  statutory  \ 

-    lien  for  moneys  received, 147  \ 

when  collector  authorized  to  seize  and  sell  \ 

real  estate, 147  > 

notice  thereof  to  be  given, 147  <! 

advertisement  of  seizure  to  be  made,..  147  < 
how  oollector  shall  proceed  when  pro-  < 

ysrty  is  not  divisible, 147  j 

Eurplis  of  proceeds  of  sale;    how  dis-  f 

posed  of, 147  / 

when  property  advertised  for  sale  is  in-  ? 

sufficient  to  pay  taxes, 147  t 

when  tax-payer  shall  have  power  to  ? 

scop  sale, 147  5 

how  and  when  property  sold  for  taxes  j 

may  be  redeemed, 147  * 

when  tax-payer  is  in  the  military  ser-  > 

vice  of  the  Confederate  States,  or  an  j 

infant,  or  femme  covert,  or  of  unsound  ] 

mind, 148  j 

collector   shall   render   an  account  of         ( 
sale,  and   pay  over   surplus   of  pro-  \ 

ceeds  thereof, 148  < 

deeds  for  property  sold  for  taxes  ;  how  I 

made, 148  t 

purchaser  to  pay  for  deed. 148  i 

all  lands  sold  to  one  person  at  the  same  > 

time  shall  be  included  in  one  deed,..  148  J 

collector  to  keep  recoids  of  all  sales  of         \ 

land, 148  \ 

deputy  on  making  sale  to  return  state-  j 

ment  thereof  to  collector, 148  > 

record  thereof  to  be  made   in  the  di%  X 

trict  court,  and  certified  copy  thereof         \ 

to  be  prima  facie  evidence, 148  J! 

when  lauds  are  redeemed,  collector  to  j 

certify  the  fact  to  the  clerk  of  the  \ 

district  court, *. 148  < 

when  claim  of  the  government  to  lands  I 

sold  for  taxes  accrues, 14S  { 


Taxes,  (continued.)  ., 

collectors  to  sigD    duplicate    receipts    for 

taxes, 148 

moneys  colleoted  for  taxes  to  be  forwarded 

to  state  oollector, 148 

state  collector  shall  make  monthly  returns 
of  receipts  to  commissioner  of  taxes  and 

pay  over  moneys  when  required, 148 

district  collectors  shall  complete  collections, 
pay   over   moneys  and  render  accounts 

when  required, 148 

depositories  for  safe-keeping  of  moneys,...  149 
receipt  of  depository  to  be  voucher  for  state 

collector,.., 149 

regulations  for  deposits  to  be  prescribed  by 

the  commissioner  of  taxes 149 

names  and  amount  of  receipts  to  be  furnish- 
ed commissioner, 149 

collector   charged    with  whole  amount  of 

taxes, , . 149 

with  what  amount  credited,. 149 

state  collector  to  report  delinquent  district 

collectors,..,,,. 149 

proceeding  by  distress  against  such  de- 
linquent district  collectors, 149 

in  case  goods  are  insufficient  to. satisfy 

warrant,  how  marshal  shall  proceed,..  149 
bill   of   sale   of  marshal  to    be  prima 

fade  evidence  of  tithe  to  purchaser,  149 
lands  and  real   estate  of  collector  and 
sureties  to  be  distrained  in  case  per- 
sonal effects  are  insufficient  to  satisfy 

warrant  of  distress, 149 

marshal  to  make  and  deliver  deed  of 

conveyance, 150 

surplus  of  proceeds  of  sale,  after  pay- 
ing costs,  Ac.,  to  be  paid  over  to  pro- 
prietors of  land, 150 

penalty  for  extortion  by  collectors  and  dep- 
uties,    150 

collectors  and  deputies  shall  give  receipts 

for  ail  collections, 150 

estimate  and  valuation  of  property,  credits, 

Ac,  h«.w  to  be  made,., 150 

collectors,  deputies  and  assessors  to  have 
right   of    entry   to    all  premises   except 

dwelling  houses, 150 

may  inspect  books, 150 

penalty  for  refusal  to  admit  collectors,  Ac,  150 
deputy  authorized  to  act  as  collector  in  case 

of  death,  sickness,  Ac,  of  collector, 150 

remedy  to  be  had  on  official  bond  of  collec- 
tor in  case  of  default  of  deputy, 150 

bond  of  deputy  to  be  available  to  heirs,  Ac, 

of  collector  in  case  of  default  of  deputy,  150 
collectors  to  prosecute  for  recovery  of  taxes 

and  forfeitures, 150 

fines,  penalties,  Ac,  how  sued  for  and  re- 
covered,   151 

non-resident  of  a  State  may  pay  taxes  to 

State  collector, F, 151 

taxes  payable  in  two  or  more  districts  may 
be  paid  in  the  district  where  the  tax  pay- 
er resides,.,,,.. 151 

duplicate  receipts  to  be  given,  and  how 

disposed  of, 151 

oaths  may  be  administered  by  collector  to 

assessor, .,.."' 151 

false  swearing  deemed  perjury,......" 151 

penalty,...., ! 151 

accounts  to  be  kept  at  the  treasury  of  till 

moneys  received, ..- 151 

State  collectors  to  classify  details  of  tax,...  151 

remedy  of  tax-payers  applying  for  relief,..  151 

Stato  collector  may  refund  the  amount 


XV111 


INDEX. 


Taxes,  (continued.) 

and  have  credit  therefor  at  the  treas- 
ury,   151 

hill  of  sale  given  by  officer  shall  be  ]>rima 

facie  evidence  of  his  right  to  sell,  £c.,...  151 
collectors  to  pay  purchasers  of  land  sold  for 
taxes,  amounts  paid  in  redemption  there- 
of, &c, 151 

collectors  charged  five  per  cent,  per  month 

for  moneys  retained, 151 

commissioner  of   taxes  to   establish  rules 

and  regulations, 152 

to  frame  instructions, 152 

may  extend  time  allowed  for  perform- 
ance  of   duties    when    the    same   is 

found  to  be  insufficient, 152 

authorized  to  make  extension  of  time 
in  certain  States  and  localities........  '152 

compensation  of  district  collectors, 152 

of  assessors,.. 152 

lien  for  tax  to  attach  from  the  date  of  as- 
sessment and  to  follow  property, 152 

collector  may  distrain  and  sell  property 
about  to  be  removed  without  payment  of 

tax 152 

secretary  of  the  treasury  to  appoint  a  dis- 
bursing clerk  for  the  cominissioners's  of- 
fice,    152 

disbursing  clerk  to  give  bond, 152 

compensation,.'...., 152 

duties, 152 

persons  eligible  to  office  under  this  act, 152 

appointment  of  officers  may  be  made  by 
the  President  during  the  recess  of  the 

Senate, 152 

this  act  not  to  alter,  impair  or  repeal  the 

tax  act, 153 

valuations  to  be  made  in  Confederate  notes,  153 
tax  payers  allowed  to  pay  taxes  in  advance,  153 
certificate  to  be  given  therefor  bearing  in- 
terest,....   153 

all   bonds   made    payable   to    Confederate 

States, 153 

certain  crediis  not  to  be  valued- at  a  higher 

rate  than  Confederate  notes, 153 

amount  overpaid  by  the  State  of  Alabama 
on  account  of  the  war  tax  of  1S62,  to  be 

refunded, 9S 

Tax  Pagers, 

may  pay  taxes  in  advance  into  the  treasury,  153 
remedy  for,  who  feel  aggrieved,  where  the 
tax  has  been  paid  by  levy  and  distraint,  151 
Telegraph  Lines, 

appropriations  for, 97,  139 

Tennessee, 

as  to  election  for  representatives  in  Con- 
gress  in   the    State    of,    see    Elections, 

and, lb'4-165 

Texas, 

district  court  for  the  western  district  of,  to 

be  held  at  Corpus  Christi, 160 

order  for  the  removal  of  the  records  of  said 

court, 160 

Theatres, 

ta-x  on, , „ 118 

Tobacconists, 

tax  on, '. 118 

Trades,  Professions,  etc., 

tax  on, 116-119 

Transfer  of  F/inds, 

appropriations  for, 95,  137 

Transfers, 

of  persons  serving  in  the  army  to  the  navy,  153 


Transportation,  , 

appropriations  for  transportation  of  troops, 
stores,  &c, 95,  137-138 

allowed  persons  mustered  into  the  service 
for  the  war, 94 

soldiers  discharged  from  hospitals  entitled 
to, 154 

ofEcer  in  charge  of,  not  to  forward  property 
unless  the  same  belongs  to  the  govern- 
ment,   15? 

Treasurer, 

provision  for  the  relief  of,  and  other  offi- 
cers, from  liability  on  account  of  the  re- 
ceipt by   them   of    counterfeit   treasury 

notes, ; ICO 

Treasury, 

appointment  of  clerks  to  sign  bonds  and 
certificates  of  stock, , 97 

issue  of  bonds  and  certificates  of  stock  in 
exchange  for  treasury  notes  now  funda- 
ble in  8  prr  cent-  bonds,  &c, 97 

issue  of  coupon  bonds  and  certificates  of 
stock  in  exchange  for  treasury  notes  now 
fundable  in  7  per  cent,  bonds, 97-93 

bonds,  when  redeemable, 93 

certificates  may  be  issued  until  bonds  can 
be  prepared, „ 93 

funding  of  treasury  notes  prior  to  Dec.  1, 

1862, 99 

when  they  cease  to  be  fundable, 99 

funding  of  treasury  notes  issued  after  Dec.  „ 
1,  1S62,  and  within  ten  days  after  the 
passage  of  the  act  of  March,  23,  1S63,...  100 

funding  of  call  certificates, 100 

call  certificates  outstanding  the  1st  of  July, 
1S63,  deemed  to  be  bonds  bearing  inter- 
est,   100 

monthly  issue  ot  treasury  notes  authorized 

not  exceeding  $50,000,000, 100 

funding  of  said  notes, * 100 

interest  thereon, 1C0 

notes  to  bear  on  their  face  the  month 
and  year  of  their  issue, 100 

authority  heretofore  given  to  issue  call  cer- 
tificates to  cease,, 100 

notes  fundable  into  six  per  cent,  bonds 
made  convertible  into  call  certificates,...  100 

reconvertibility  of  the  call  certificates  into 
notes, 100 

exchange  of  certificates  not  reconverted  for 
bonds, 100 

notes  fundable  into  bonds  bearing  four  per 
cent,  interest  made  convertible  into  call 
certificates  bearing  like  interest,  and  said 
certificates  made  reconvertible  into  notes 

fundable  into  four  percent  bonds, 100 

when  the  certificates  may  he  redeemed,  100 

bonds  or  stock  authorized  by  this  act,  when 
payable  aud  redeemable, 101 

purchase  of  treasury  notes, 101 

denomination  of  notes, 101 

when  authority  to  issue  notes  to  cease, 101 

notes  may  be  issued  of  the  denomination 

of  $1  and  $2,  and  50  cents, 101 

when  payable, 101 

sale  of  bonds  bearing  six  per  cent,  per  an- 

.  num  to  any  of  the  States  for  treasury 
notes  issued  since  Dec.  1,  1S62;  or,  when 
guaranteed  by  any  of  the  States,  for  other 

notes, r 101 

treasury  notes  purchased  not  to  be  re- 
issued,    101 

issue  and  sale  of  coupon  bonds, 101 

the  coupons  to  be  paid  either  in  cur- 
rency or  cotton  certificates, 101 


INDEX. 


xix 


Treasury,  (continued.)  ( 

cotton  to  be  paid  at  what  rate,  and  < 

when  and  where  to  bo  delivered, 101  > 

publication  of  the  act  of  March  23,  1863,  j 

to  be  made  in  each  State, 101  i 

10  per  cent,  of  prize  and  compensation  mo-  > 

ney  to  be  paid  into  the, 113  / 

issue  of  bonds  or  stock  authorized  bearing  / 

8  per  cent,  interest  to  discharge  certain  t 

agreeements  entered  into  prior  to  Dec.  1,  t 

1862, 128  'i 

like  bonds  may  be  issued  to  other  persons  j 

who  have  paid  money  into  the  treasury  ] 

for  the  purchase  of  certain  8  per  cent.  S 

bonds, 128 

form  and  authentication  of  notes  under  one  \ 

dollar, 128  ' 

the  ten  year  bonds  and  two  year  treasury      _    > 
notes  issued  under  the  act  of  May  16,  ? 

1S61,  excepted  from  the  operation  of  the  ' 

act  of  March,  23,  1863, 132  '/ 

tho  two  year  treasury  notes  outstanding  to  f 

be  funded  prior  to  August  1,  1863, 133  5 

separate  accounts  to  be  kept  at,  of  all  mo-  J 

neys  received  from   the  States,    respec-  J 

tively,  on  account  of  taxes .'.    ..   151  s 

tax  payers  may  pay  taxes  in  advance  into  ( 

the, 153! 

Treasury  Department,  \ 

appropriation  to  meet  increase  of  pay  of  j 

certain  officers  and  employees  of  the, 93  < 

appropriations  for  the, 94-95,  137  j 

organization  of  clerical-  force  of, 135  ( 

principal  clerks  of  the  war  tax,  treasu-  J 

ry  note  and  coupon  bureaux  raised  t 

to  the  grade  of  chief  clerks, 135  i 

their  duties, 135  ' 

additional  clerks  authorized  in  the  war  ? 

tax  and  produce  loan  offices,  and  in  { 

the   treasury  note  and   coupon  de-  J 

partments, 135  j 

salaries  of  clerks  at  Columbia  to  be  the  J 

same  as  those  at  Richmond, 135  } 

preference  given  to  males  not  liable  to  [ 

military  duty,  and  to  females  whose  j 

labor  is  necessary  for  their  support,  135  '> 

office  of  commissioner  of  taxes  created  in  \ 

the, 140  i, 

Treasury  Notes  and  Bonds,  ] 

inclosed  in  boxes  for  transmission  by  the  / 

treasury  department  declared  to  be  mail-  > 

able  matter, 156  ', 

rates  of  postage, * 156; 

provision  for  the  relief  of  the  treasurer  aud  ; 

other  officers  from  liability  on  account  of  ', 

the  receipt  by  them  of  counterfeit  treas-  \ 

ury  notes', 160  J 

valuations  in  ascertaining,  Ac.,  income  tax  ^ 

and  tax  in  kind  to  be  made  in  treasury  ■        '. 

notes, 153  J 

certain  credits  not  to  be  valued  at  a  higher  ( 

rate  than  Confederate  notes, 153  > 

Treasury,  Secretary  of  the.    See  Treasury.  I 

appropriations  for  his  office, 94,  137  ' 

authorized  to  appoint  clerks  to  sign  bonds  I 

and  certificates  of  stock, 97? 

authorized  to  make  monthly  issue  of  treas-  ; 

ury  notes  not  exceeding  $50,000,000, 100  ' 

to  purchase  treasury  notes  not  bearing  in-  £ 

terest, 101  \ 

to  fix  the  denomination  of  treasury  notes,..  101  '/ 
may  issue  notes  of  the  denomination  of  $1  / 

and  $2,  and  fifty  cents, 101  / 

authorized  to  make  sale  of  bon,ds  to  any  of         ' 


Treasury,  Secretary  of  the,  (continued.) 

the  States  for  certain  notes, )01 

may  issue  and  sell  coupon  bonds, 101 

to  make  publication  of  the  aot  of  March 
23,  18G3,  in  each   State, 101 

to  pay  the  State  of  Alabama  for  the  stoam- 
er  Florida, 115 

authorized  to  issue  bonds,  &c,  to  discharge 
certain  agreements  entered  into  prior  to 
December  1,  1862, 128 

authorized  to  employ  additional  clerks  in 
the  war  tax  and  produce  loan  offices,  and 
'  in  the  treasury  note  and  coupon  depart- 
ments,  .., 135 

preference  to  be  given  in  making  the 

'  appointments, 135 

power  given  to  the,  to  relieve  the  treasurer 
and  other  officers  from  liability  on  ac- 
count of  the  receipt  by  them  of  counter- 
feit treasury  notes, ,  160 

V. 

Vacancies, 

in   companies   and    regiments  of  engineer 

troops,  how  filled, 98,  S9 

Valuations, 

required  in  ascertaining  and  assessing  the 
imcome  tax  and  tax  in  kind  to  be  made 

in  Confederate  treasury  notes, 153 

Vessels.     See  Volunteer  Navy. 

employment  of  pilots  for  service  on,  run- 
ning the  blockade, , ;.  105 

board  of  naval  officers  required  to  make 
valuation  of  armed  vessels  sunk  or  des- 
troyed,   132 

may  take  evidence,  written  or  oral, 132 

Virginia, 

post  routes  established  in, 164 

Volunteer  Navy, 

private  armed  vessels  to  be  received  and 

organized  into  a  volunteer  navy, Ill 

appointment  of  officers, Ill 

what  required  of  applicants  for  service, 112 

grades  of  commissioned  officers, 112 

warrants  to  issue  to  masters,  boatswains, 

&o ,. 112 

pay  of  officers  and  crew ;...  112 

uniform  for  officers  and  seamen, 112 

control  of  vessel, 112 

descriptive  list  of  crew,  shipping  articles 
and  contract  for  division  of  prize  money,  112 

authority  to  vessels, *. 112 

forfeiture  to  owners,  &c,  of  vessels  making 

captures, 112 

vessels  and  property  captured,  how  pro- 
ceeded against, 112 

distribution  of  proceeds  accruing  from  con- 
demnation,    112 

vessels,  Ac.,  recaptured,  belonging  to  citi- 
zens of  the  Confederate  States,  to  be 
restored  to  the  owners  on  payment  of 

salvage, 113 

salvage,  hew  distributed,  113 

compensation  for  destroying  vessels  in  the 
United  States  service,  and  for  capturing 

prisoners  on  such  vessels, ■  113 

how  distributed, 113 

questions  of  rank  between  regular  and  vol- 
unteer navy  to  be  decided  by  the  Presi- 
dent,   113- 

10  per  cent,  of  prize  and  compensation  mo- 
ney to  be  paid  into  the  treasury.  For 
what  purpose,  and  how  distributed, 113 


XX 


INDEX. 


W. 

War, 

retaliation  authorized  for  every  violation  of 
the  laws  or  usages  of  war  on  the  part  of 

the  enemy, , 168 

War  Department, 

appropriation  to  meet  increase  of  pay  of 

certain  officers  and  employees  in  the, 93 

general  appropriations  for,9o,  137-138,  139-140 

Ward  Masters, 

appropriations  for, 96,  138 

War,  Secretary  of  the, 

his  duties  as  to  organization  of  engineer 

troops, 98 

may  take  private  property  for  public  use,..  103 
his  duty  to  communicate  names  of  commis- 
saries and  quartermasters  retained  and 

dropped  from  the  roil3, 135 

authorized  to  purchase  or  lease  real  estate,  135 


War,  Secretary  of  the,  (continued.) 

may  ratify  and  complete  purchases,  &c,  of 
real  estate  made  under  the  direction  of 

chief  of  ordnance, 136 

to  communicate  certain  resolutions  of  than  ks 

of  Congress, 166, 170 

appropriations  for  his  office, 95, 137 

Watchmen, 

appropriation  for  the  pay  of,  in  the  treasury 

department, 137 

Watkins,  Major  Oscar  M., 

thanks  of  Congress  to,  and  to  the  officers 

and  men  under  his  command, 169 

Way  Hospitals,  , 

to  be  established, 162 

how  furnished  and  under  what  rules, 162 

Wheeler,  Brigadier  General, 

thanks'of  Congress  to,  and  to  the  officers 

and  men  under  his  command, 170 

Whipping, 

punishment  of  soldiers  by,  prohibited, 106 


PEIYATE  LAVS 


or  THE 


CONFEDERATE  STATES  OF  AMERICA, 

PASSED    AT  THE    THIRD    SESSION 

OF   THE 

I 

. "    FIRST  CONGRESS ; 

1868. 

(farefuilljj  collated  ©itlj  ttje  ©riginaU  at  HicijmoniJ. 

EDITED   BY 

JAMES    M.    MATTHEWS, 

ATTORNEY   AT   LAW, 

ASD    LAW    CLERK    IS    THE    DEPARTMENT    OF    JU8TI03, 


TO  BE  CONTINUED  ANNUALLY. 


RICHMOND; 

R,  M.  SMITH,  PRINTER  TO  CONGRESS 

1863, 


LIST 


or  THE 


PRIVATE  ACTS  AND  RESOLUTIONS 

OF  CONGRESS. 


CRcte  of  %  .first  Congress  of  tl)e  (Honfetorate  States. 
STATUTE  III.— 1863. 


PAGE. 

John  Prosecr  Tahb  released  from  the  payment  of  an  annuity.     An  Act  for  the  relief  of  John   Prosser 

Tabb.    April  28,  1863,  ch.  1 g 

Lieutenant  Thomas  T.  Kirtland,  accounting  officers  of  the  Treasury  authorized  to  settle  the  claims  of .     An 

Act  for  the  relief  of  Lieutenant  Thomas  T.  Kirtland.     April  29, 1863,  ch,  2 10 

S.  B.   Lowe,  Treasurer  directed   to  refund   certain   moneys  to.     An  Act  for  the  relief  ot  S.  B.  Lowe, 

May  1,  1863,  ch.  3 10 


PRIVATE  RESOLUTIONS. 

[No.  l.J   Captain  John  F.  Divine,  Treasury  Department  authorized  to  credit  certain  moneys  to.      Joint 

resolution  for  the  relief  of  Cdptain  John  F.  Divine.      April  16,  1863... 11 

[No.  2.]  H.  H.  Epping,  Secretary  of  the  Treasury  authorized  to  settle  the  accounts  of.     Joint  resolution 

for  the  relief  of  H.  H.  Epping.     April  22,  1863 11 

[No,  3.]   Quartermaster's  Department,  rent  of  building  for.     Joint  resolution  authorizing  the  payment 

oi  rent  for  the  building  occupied  by  the  Quartermaster's  Department.     April  27, 1863 11 


PRIVATE  ACTS  OF  THE  FIRST  CONGRESS 


CONFEDERATE    STATES 


Passed  at  the  third  session,  ivhieh  was  begun  and  held  in  the  City  of 
Richmond,  in  the  State  of  Virginia,  on  Monday,  the  twelfth  day  of 
January,  A.  D.,  1863,  and  ended  on  Friday,  the  first  day  of  May, 
A.  D.,  1863. 

Jefferson  Davis,  President.     Alexander  H.  Stephens,  Vice-Presi- 
dent and  President  of  the  Senate.     Thomas  S.  Bocock,  Speaker  of ' 
the  House  of  Representatives. 


Chap.  I. — An  Act  for  the   relief  of  John  Prosser  Talb.  April  28    186S 

Whereas,  John  Prosser  Tabb  was  by  the  last  will  and  testament  of  his  Preamble. 
father  made  the  residuary  legatee  of  his  estate  and  charged  with  the 
payment  of  the  sum  of  three  thousand  dollars  to  his  brother  Phillip 
Tabb,  during  his  life-time,  with  reversion  to  his  child,  or  children  or  the 
survivor  of  them,  payable  annually  out  of  the  revenues  of  the  estate ;  And 
whereas,  by  a  decree  of  the  District  Court  of  the  Confederate  States 
for  the  Eastern  District  of  Virginia,  said  Phillip  Tabb  and  his  children 
have  been  declared  alien  enemies,  and  their  property  sequestrated  under 
the  provisions  of  the  Ac  entitled  "An  Act  for  the  sequestration  of  the 
estates,  property,  and  effects  of  alien  enemies,  and  for  the  indemnity  of 
citizens  of  the  Confederate  States  and  persons  aiding  the  same  in  the 
existing  war  with  the  United  States,"  approved  August  the  thirtieth 
eighteen  hundred  and  sixty-one;  And  whereas,  further, it  appears  that 
a  portion  of  the  property,  whence  was  to  be  derived  the  above  men- 
tioned revenue,  was  taken  possession  of  by  this  government  and  then 
abandoned  to  the  enemy  ;  that  the  whole  of  it  has  been  laid  waste  and 
in  great  measure  destroyed,  owing  to  the  inability  of  the  government  to 
protect  it ;  that  nearly  all  the  slaves  on  said  property  have  escaped  to 
the  enemy,  so  that  the  amount  thus  lost  would  constitute  a  capital  which 
would  produce  at  the  usual  rate  of  interest  more  than  three  times  the 
said  annuity  of  three  thousand  dollars  ;  And  whereas,  furthermore,  the 
estate  thus  bequeathed,  yields  no  revenue  at  this  time,  nor  is  likely  to 
yield  any  without  a  large  outlay  :  Therefore — 

The  Congress  of  the  Confederate  States  of  America  do  enact,  That  j0ha  pt0aBn 
the  said  John  Prosser  Tabb  is  hereby  forever  released  and  discharged  from  Tabb  released  from 
the  payment  of  said  sum  of  three  thousand  dollars  each  and  every  year, the  payment  of  a 
and  do  hereby  transfer  and  assign  to  him  and  his  heirs  all  the  rights  and  ^r  ai  D  aBnlllt-T' 
interest  accruing  to  the  said  Confederate  States  under  the  aforesaid  Act, 
the  Acts  amendatory  thereof,  and  under  the  aforesaid  decree. 

Approved  April  28,  1863. 
8 


10  FIRST  CONGRESS.     Sess.  III.     Ch.  2,  3.     1863. 

April  29,  iStJo.  Chap.  II. — An  Act  for  the  relief  of  Lieutenant  Thomas  T.  Kirtland. 

Preamble.  Whereas  it  is  alleged  and  claimed  by  Lieutenant  Thomas  T.  Kirtland,  of 

Company  B,  Walker's  Fortieth  Tennessee  Regiment,  that  he  did,  in  the 
months  of  February  and  .March,  eighteen  hundred  and  sixty-two,  muster 
into  the  service  of  the  Confederate  States,  for  the  term  of  three  years,  or 
the  war,  fifteen  recruits,  and  did  pay  to  each  and  every  of  said  recruits 
the  sum  of  fifty  dollars  each,  amounting,  in  the  aggregate,  to  the  sum 
of  seven  hundred  and  fifty  dollars  ;  and  did  also  pay  for  clothing,  which 
was  distributed  to  said  recruits,  the  sum  of  six  hundred  and  fifty-four 
dollars :  And  whereas  the  said  Lieutenant  Kirtland,  together  with  the 
said  recruits,  was  surrendered  as  prisoners  of  war  to  the  Federal  forces 
at  Island  Number  Ten,  in  the  Mississippi  River,  on  the  eighth  day  of 
April,  eighteen  hundred  and  sixty-two,  and  was  detained  and  confined 
as  a  prisoner  until  the  month  of  September  following ;  and  during  his 
said  confinement  he  was  deprived  by  the  soldiers  or  authorities  of  the 
United  States  of  the  said  receipts  for  bounty  and  clothing,  and  on 
account  of  the  death  of  the  greater  number  of  said  recruits  during 
their  said  imprisonment  and  the  taking  of  the  oath  of  allegiance  to  the 
Government  of  the  United  States,  by  the  balance  of  them  it  is  now  im- 
possible for  the  said  Lieutenant  Kirtland  to  procure  new  receipts  and 
descriptive  rolls,  all  of  which  facts  appear  by  the  certificates  of  the 
officers  of  said  regiment — 
Aecoanting  offi-  The  Congress  of  the  Confederate  States  of  America  do  enact,  That 
•'uth  °'f  Jr<taSUi'y  *n  ^ie  ausence  °f  receipts  and  descriptive  rolls,  the  proper  accounting  offi- 
cjnidato  the  claims  eers  be  authorized  to  adjust  and  liquidate  the  claims  of  the  said  Lieutenant 
uf  Lieut.  Thomas  Thomas  T.  Kirtland  for  the  disbursements  aforesaid,  upon  the  next  best 
■ T'  "ktjanji.  evidence  that  he  may  be  able  to  adduce  :  Provided,  That  for  the  disburse- 

ments made  by  said  Lieutenant  Thomas  T.  Kirtland  for  clothing  furnished 
•  said  recruits,  he  shall  not  receive  a  sum  exceeding  the  amount  of  commu- 

tation money  at  that  time  allowed  by  then  existing  laws ;  and  that  he  be 
further  required  to  furnish  to  the  proper  officer  a  satisfactory  list  so  mus- 
tered into  service  by  him,  and  to  whom  bounty  money  and  clothing  was 
'  Further  proviso,  furnished  as  aforesaid  :  And  provided  further,  That  the  commutation  in 
Further  proviso,  money  has  not  been  paid  to  said  recruits ;  Provided  further,  The  evidence 
presented  shall  satisfy  the  auditor  that  the  claim  is  equitable  and  just. 
Approved  April  29,  1863. 


■ 

May  1,  1SS3.  Chap.  Ul.—An  Act  for  the  relief  of  S.  B.  Lowe. 


Confederate  States      The  Congress  °f  the    Confederate   States  of  America   do  enact,  That 
directed  to  refund  the  Treasurer  of  the  Confederate  States  be,  and  he  is  hereby,  authorized 
certain  moneys  to  and  directed  to  refund  and  pay  over  to  S.  B.  Lowe,  or  to  his  legal  repre- 
ss. B.  Lowe.  sentatires,  the  sum  of  two  thousand  three  hundred  and  sixty-one  dollars 
and  sixty  cents,  the  amount  paid  by  S.  B.  Lowe  &  Co.  as  duties  on  certain 
roilroad  cars  entered  at  the  port  of  New  Orleans  on  the  first  day  of  May, 
one  thousand  eight  hundred  and  sixty-one. 

Approved  May  1,  }863. 


FIRST  CONGRESS.     Sess.  III.     Res.  1,  2,  S.     1863. 


11 


RESOLUTIONS, 


[No.  1.]  Joint  Resolution  for  the  relief  of  Captain  John  F.  Divine. 


April  16, 186S. 


Whereas  Captain  John  F.  Divine,  Assistant  Quartermaster  at  Fort  Macon,  Preamble. 
North  Carolina,  immediately  before  the  surrender  to  the  enemy  of  that 
post,  destroyed  the  sum  of  four  thousand  nine  hundred  and  forty  dollars 
in  Confederate  notes,  belonging  to  the  Government,  to  prevent  the  said 
money  from  falling  into  the  hands  of  the  public  enemy  ;  and,  whereas, 
the  Treasury  Department  has  no  legal  authority  to  give  credit  for  the 
notes  so  destroyed : 

Resolved,  therefore,  by  the  Congress  of  the  Confederate  States  of  America,  Treasury  Depart- 
That  the  Treasury  Department  give  the  said  Captain  John  F.  Divine  credit  ™°|ta  c* ""jota 
for  the  said  sum  of  four  thousand  nine  hundred  and  forty  dollars  in  the  p.  Divine  with  eer- 
settlement  of  his  accounts.  tain  moneys  in  the 

Approved  April  16,  1863.  **     °f  ^ 


[No.  2.]  Joint  Resolution  for  the  relief  of  JS.  H.  Epping. 


April  22, 1863. 


Resolved  by  the  Congress  of  the  Confederate  States  of  America,  That  the  Seoretaryantht0^e 
Secretary  of  the  Treasury  is  hereby  authorized  to  audit  and  pay  the  account  jzedaSt0cy6ettle  the 
of  H.  H.  Epping  for  money  advanced  by  him  to  pay  the  bounty  due  to  the  account  of  H.  H. 
men  enlisted  by  Second  Lieutenant  J.  A.  Alexander,  by  virtue  of  authority  Epping  for  certain 
from  J.  P.  Benjamin,  Secretary  of  War,  to  enlist  volunteers  and  muster  maL\y'hto.  * 
into  service  a  company  of  light  artillery :  Provided,  That  the  money  to  proviso, 
pay  said  bounty  has  not  been  furnished  by  the  government  to  any  officer 
of  the  Confederate  States. 

Approved  April  22,  1863. 


[No.  3.]  Joint  Resolution  authorizing  the  payment  of  rent  for  the  building  occupied  by     April  27,  1863. 
the  Quartermaster* 8  Department,  ' ' 


Secretary  of  the 


,  Resolved  by  the  Congress  of  the  Confederate  States  of  America,  That 
the  Secretary  of  the  Treasury  pay  to  Paul  Bargamin,  out  of  any  money  iZedaStoypayUPaui 
in  the  Treasury  not  otherwise  appropriated,  the  sum  of  five  hundred  dollars  Bargamin  for  the 
for  the  rent  of  the  building  occupied  by  the  Querterm aster's  Department, rent  of  the  build- 
on  the  corner  of  Main  and  tenth  streets,  during  the  quarter  ending  on  the  JjJ/  Qnaftermas^ 
twenty-fourth  of  December,  eighteen  hundred  and  sixty-two.  ter's   Department. 

Approved  April  27,  1863. 


•• 


